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Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements

Author

Listed:
  • Elena Hlaciuc
  • Camelia Mihalciuc
  • AniÅŸoara Apetri

Abstract

The major financial statements are designed to provide a picture of the overall financial position and performance of the business. In order to provide this overall picture, the accounting system will normally produce five major financial reports on a regular recurring basis. These financial statements, taken together, provide on overall picture of the financial health of the business. It says that who has the information has the power, and the way that it gets from the receiver is communication. From an accounting point of view, the communication is represented by financial statements, witch are regulated by IASB through IAS 1. Its objective is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.

Suggested Citation

  • Elena Hlaciuc & Camelia Mihalciuc & AniÅŸoara Apetri, 2008. "Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-19.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:19
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    Citations

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    Cited by:

    1. MIRON Vasile Cristian Ioachim & BURJA Vasile & FOCSAN Eleonora Ionela, 2015. "Content Of Financial Statements And Their Informative Valences For Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 255-261, July.
    2. Iuliana Cenar, 2011. "Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-2.

    More about this item

    Keywords

    financial statements; IASB; IAS/IFRS financial reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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