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...
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| Format: | Article |
| Language: | English |
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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 |
| _version_ | 1818611922000412672 |
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| author | Aurelia DUMITRU Andrei Bogdan BUDICĂ Adrian Florin BUDICĂ |
| author_facet | Aurelia DUMITRU Andrei Bogdan BUDICĂ Adrian Florin BUDICĂ |
| author_sort | Aurelia DUMITRU |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-16T15:38:01Z |
| format | Article |
| id | doaj.art-951561eecde74cbbb894d4d1db68cd62 |
| institution | Directory Open Access Journal |
| issn | 2392-9863 |
| language | English |
| last_indexed | 2024-12-16T15:38:01Z |
| publishDate | 2017-08-01 |
| publisher | Editura Sitech |
| record_format | Article |
| series | Social Sciences and Education Research Review |
| spelling | doaj.art-951561eecde74cbbb894d4d1db68cd622022-12-21T22:26:07ZengEditura SitechSocial Sciences and Education Research Review2392-98632017-08-0141125135THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTSAurelia DUMITRU0Andrei Bogdan BUDICĂ1Adrian Florin BUDICĂ2University of Craiova, RomaniaUniversity of Craiova, RomaniaUniversity of Craiova, RomaniaThis 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.http://sserr.ro/wp-content/uploads/2017/08/4-1-125-135.pdfsynthesis report economic entity qualitative information |
| spellingShingle | Aurelia DUMITRU Andrei Bogdan BUDICĂ Adrian Florin BUDICĂ THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS Social Sciences and Education Research Review synthesis report economic entity qualitative information |
| title | THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS |
| title_full | THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS |
| title_fullStr | THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS |
| title_full_unstemmed | THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS |
| title_short | THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS |
| title_sort | characteristics of the information contained in the synthesis reports |
| topic | synthesis report economic entity qualitative information |
| url | http://sserr.ro/wp-content/uploads/2017/08/4-1-125-135.pdf |
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