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Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statements

Aristita Rotila and Enachi Mihaela ()
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Enachi Mihaela: „Vasile Alescandri” University of Bacau, Romania

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1825-1830

Abstract: Through our study we wanted to find out to what extent the economic agents comply with some of the requirements for the disclosure of information in the individual annual financial statements, formulated in the Accounting Regulations in Compliance with Fourth Directive of the EEC (approved by the Order of the Public Finances Minister no. 1752/2005 with subsequent amendments), to bring some clarification and to make proposals for improvement in the current accounting regulations, in order to help the preparatory of financial statements and to improve the quality of the information necessary for the users of financial statements in making decisions.

Keywords: financial statement; profit distribution; debt; financial position (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2010
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