Annual Financial Statements – The Most Important Documents for Economic Entities in Romania
The annual accounts have the role of providing information to the stakeholders. The essential requirement of financial statements refers to the reflection of a true and fair view of the patrimony existing at a given time, and of the movements of its elements, for a given management period, respectiv...
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Format: | Article |
Language: | English |
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Ovidius University Press
2020-01-01
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Series: | Ovidius University Annals: Economic Sciences Series |
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Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/37.pdf |