Theoretical Fundaments and References on the Elaboration and Presentation of the Financial Situations

Guni Claudia Nicoleta ()
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Guni Claudia Nicoleta: “Spiru Haret” University, Constanta

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 764-768

Abstract: The financial statements are the final product of a long and complicated process of registration of the operations, financing and investment for a company. The structure of the financial statements reflects the company's organizational system. In order to be informed, any user of the financial statements needs to know the principles of their drawing up system. The purpose of the users of financial statements is to take a picture as accurate as possible of the state organization. The internal users are interested in this in order to take appropriate decisions on the functioning of the organization. The external users, on the other hand, are interested to make a decision on lending, financing, acquisition of shares, bonds, entering into business relations or various other reasons.

Keywords: accounting harmonization; annual accounts; historical cost; IASB (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2015
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