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Considerations Regarding History Of Interim Financial Reporting

Author

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  • Claudia GRIGORAS-ICHIM

    (Stefan cel Mare University of Suceava, Romania)

Abstract

Financial reporting is nowadays, the basis of the decision making, investment and commercial and financial transactions. The present form of the financial reporting is based on history and human evolution, being observed even in Egyptian period. The paper is presenting the evolution of financial reports, underlining its stages, finalising with the appearance of interim financial statements. It is well recognised the internationalisation of the accounting statements and reports, as a result of the business and trade globalisation, the national borders being eliminated by common standards and principles.

Suggested Citation

  • Claudia GRIGORAS-ICHIM, 2016. "Considerations Regarding History Of Interim Financial Reporting," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(Special I), pages 1-23, august.
    • Handle: RePEc:scm:ecofrm:v:5:y:2016:i:s:p:23
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/view/607/370
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    References listed on IDEAS

    as
    1. John Holland, 1999. "Financial Reporting, Private Disclosure and the Corporate Governance Role of Financial Institutions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 3(2), pages 161-187, June.
    2. Yaw Mensah & Robert Werner, 2008. "The capital market implications of the frequency of interim financial reporting: an international analysis," Review of Quantitative Finance and Accounting, Springer, vol. 31(1), pages 71-104, July.
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