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  • Search: subject:"objective of financial statements"
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accrual accounting 1 continuity of exploitation 1 objective of financial statements 1 profit and loss account 1
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Nicoleta, Guni Claudia 1 Victor, Munteanu 1
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Ovidius University Annals, Economic Sciences Series 1
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Comparative Study Regarding Financial Communication by Means of Annual Financial Statements – IASB/FASB
Nicoleta, Guni Claudia; Victor, Munteanu - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 617-621
The accounting information offer is influenced, on the one side, by external factors and their pressure on the accounting system, and on the other side by the way in which the accounting information is regulated and developed. According to economic theory, the demand for accounting information...
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