Annualy/Yearly Financial Situations in European Frame

Lucia Paliu-Popa and Petruţa-Elena Cumpănaşu
Authors registered in the RePEc Author Service: Lucia Popa Paliu

MPRA Paper from University Library of Munich, Germany

Abstract: The primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This objective can be achieved by periodic preparation of summary documents and accountin reporting, which over time have worn different names such as balance sheet, annual financial statements or annual accounts. Starting from this consideration, in this paper we proposed to approach in terms of theoretical importance, the role and principles of the annual financial statements with new accounting regulations in accordance with EU Directives.

Keywords: Financial Situations; European Frame (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-11-01
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Journal Article: Annualy/yearly financial situations in european frame (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:18569

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