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Annualy/Yearly Financial Situations in European Frame

Author

Listed:
  • Paliu-Popa, Lucia
  • Cumpănaşu, Petruţa-Elena

Abstract

The primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This objective can be achieved by periodic preparation of summary documents and accountin reporting, which over time have worn different names such as balance sheet, annual financial statements or annual accounts. Starting from this consideration, in this paper we proposed to approach in terms of theoretical importance, the role and principles of the annual financial statements with new accounting regulations in accordance with EU Directives.

Suggested Citation

  • Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena, 2008. "Annualy/Yearly Financial Situations in European Frame," MPRA Paper 18569, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18569
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    File URL: https://mpra.ub.uni-muenchen.de/18569/1/MPRA_paper_18569.pdf
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    Keywords

    Financial Situations; European Frame;

    JEL classification:

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

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