Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1080 173 |
Ultima descărcare din IBN: 2024-05-08 10:08 |
SM ISO690:2012 MERUŢA, Alexandrina, ŢÂU, Nicolae, HURLOIU, Ion Iulian. Managementul întocmirii şi prezentării situaţiilor financiare. In: Studii Economice, 2013, nr. 1-2, pp. 138-148. ISSN 1857-226X. |
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Studii Economice | |||||||
Numărul 1-2 / 2013 / ISSN 1857-226X | |||||||
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Pag. 138-148 | |||||||
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The primary objective of financial accounting is to provide information ensure a fair picture of the financial position, financial performance and changes in financial position of the entity in order to use this information to internal and external users, to base economic decisions. To achieve this objective, is necessary that current accounting work to synthesize periodic generalized information relevant to characterize the activity in a certain period of time. This goal is achieved by synthesis accounting paperwork. |
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Cuvinte-cheie balance sheet, profit and loss, true and fair view, financial and accounting information users, fiscal year |
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