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 ()
Additional contact information
Enachi Mihaela: „Vasile Alescandri” University of Bacau, Romania
Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1825-1830
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)
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1825-1830
Access Statistics for this article
Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela
More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().