Utilitatea, calitatea şi utilizatorii informaţiilor financiare

Ştahovschi Ada; Mircea-Dafinescu Vasiliana

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2023-10-26 11:37

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ŞTAHOVSCHI, Ada, MIRCEA-DAFINESCU, Vasiliana. Utilitatea, calitatea şi utilizatorii informaţiilor financiare . In: Contabilitatea: , auditul și analiza economică între conformitate, schimbare și performanță, 2 aprilie 2015, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2015, pp. 95-99. ISBN 978-9975-75-755-3.

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Contabilitatea 2015

Conferința "Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță"
Chişinău, Moldova, 2 aprilie 2015

Utilitatea, calitatea şi utilizatorii informaţiilor financiare

JEL: M-41

Pag. 95-99

Ştahovschi Ada¹, Mircea-Dafinescu Vasiliana²

¹ Academia de Studii Economice din Moldova,
² Universitatea Liberă Internaţională din Moldova

Disponibil în IBN: 31 decembrie 2021

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The importance of preparing the financial statements is equal for both preparers and users of
financial information. Accounting elaborates financial statements that impact on society and which
modify the behavior of individuals, causing mutations or social change.
Lately the number of potential users of financial statements has increased considerably. This
led to exerting pressure from increasingly strong line publication of financial information. The risk of
conflict between managers and external users and the presence there of necessity involves accounting
standards and auditing the financial statements.

Cuvinte-cheie
utility, Quality, financial situation, performance, financial position

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