ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE

Most decisions that are taken in the management process are based on information found in financial statements. The final objective of the financial statements is to offer a true and fair view of the performances and financial position of the company and the changes that have occurred. For accountin...

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Published inStudia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice Vol. 21; no. 1; pp. 597 - 603
Main Authors Virag, Nicolae Paul, Feieş, Claudiu Gheorghe, Mateș, Dorel
Format Journal Article
LanguageRomanian
Published Vasile Goldis University Press 2011
Editura Universităţii Vasile Goldiş
Subjects
Economy
qualitative characteristics
financial statements
true and fair view
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Summary:Most decisions that are taken in the management process are based on information found in financial statements. The final objective of the financial statements is to offer a true and fair view of the performances and financial position of the company and the changes that have occurred. For accounting information to be useful in the management system, they must fulfill several qualitative characteristics. This paper will explore these characteristics.
ISSN:1584-2339