The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the life of an entity. Also, we must emphasize the consequences of these imbalances in the life and the financial reporting of the entities, because the information reported by the accounting may undergo major changes. The inflation is one of the most controversial and complex phenomena in economics, which raises numerous definitions, interpretations and attempts to counter measurement and its effects on the enterprises. This paper attempts to present the effects of the inflationary phenomena on the financial position and performance of an entity, on its monetary accounts and on the financial management and diagnosis, especially on enterprise’s self-financing capacity

Dicu Roxana-Manuela and Mardiros Daniela-Neonila
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Mardiros Daniela-Neonila: „Alexandru Ioan Cuza” University of Iaoi

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 564-568

JEL-codes: E31 M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiii:y:2013:i:2:p:564-568

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