HARMONISIERUNG DES JAHRESABSCHLUSSES

Muresan Mariana Leontina (), Ungureanu Camelia Alis () and Fulop Melinda Timea ()
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Muresan Mariana Leontina: Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Ungureanu Camelia Alis: Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Fulop Melinda Timea: Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1060-1066

Abstract: IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Keywords: Jahresabschluss; Ergebnis; Gewinn- und Verlustrechnung; Bilanzierungsfehler (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1060-1066

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