MATES, DOREL; SEUCEA, MIHAI; DUMITRESCU, ALIN; … - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 450-456
The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at...