Financial statements for legal persons without patrimonial purpose

Franca Dumitru () and Maria Moraru ()
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Franca Dumitru: TIBISCUS UNIVERSITY OF TIMISOARA
Maria Moraru: WEST UNIVERSITY OF TIMISOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 239-244

Abstract: Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions of these regulations.

Keywords: Annual financial; patrimonial; legal persons; simplified; the profit (search for similar items in EconPapers)
JEL-codes: G20 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:239-244

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