THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS
This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the info...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Sitech
2017-08-01
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| Series: | Social Sciences and Education Research Review |
| Subjects: | |
| Online Access: | http://sserr.ro/wp-content/uploads/2017/08/4-1-125-135.pdf |
| Summary: | This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the information retained in these reports depends on the competitiveness, efficiency and good activity of the economic entities. The conclusion to be reached is that the information contained in the synthesis reports must be opportunity, comparability, intelligibility, verifiability. |
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| ISSN: | 2392-9863 |