SITUATION OF INTERIM FINANCIAL REPORTING IN ROMANIA

Claudia Grigoras-Ichim
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Claudia Grigoras-Ichim: “Stefan cel Mare†University of Suceava, 720229, Romania

EcoForum, 2017, vol. 6, issue 1, 51

Abstract: In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that can be useful to a financial analysis. Notes to the interim financial reports often are brief or nonexistent and presents irrelevant information in understanding the evolution of society. The article is presenting the appearance and evolution of financial reporting from Romania, with accent on the interim ones.

Keywords: Interim financial reporting; accounting; balance sheet; decision making. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ecofrm:v:6:y:2017:i:1:p:51

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