ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE
Most decisions that are taken in the management process are based on information found infinancial statements. The final objective of the financial statements is to offer a true and fairview of the performances and financial position of the company and the changes that haveoccurred. For accounting i...
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| Format: | Article |
| Language: | English |
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Sciendo
2011-01-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2001/v1/70.%20ABORDARI%20ALE%20ASPECTELOR%20CONCEPTUALE%20PRIVIND%20ROLUL%20INFORMATIONAL%20AL%20SITUATIILOR%20FINANCIARE.pdf |
| _version_ | 1798039802776387584 |
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| author | Dorel Mateş Nicolae Paul Virag Claudiu Gheorghe Feieş |
| author_facet | Dorel Mateş Nicolae Paul Virag Claudiu Gheorghe Feieş |
| author_sort | Dorel Mateş |
| collection | DOAJ |
| description | Most decisions that are taken in the management process are based on information found infinancial statements. The final objective of the financial statements is to offer a true and fairview of the performances and financial position of the company and the changes that haveoccurred. For accounting information to be useful in the management system, they mustfulfill several qualitative characteristics. This paper will explore these characteristics. |
| first_indexed | 2024-04-11T21:58:43Z |
| format | Article |
| id | doaj.art-a9928c1b1b544e598d672fa3618e7010 |
| institution | Directory Open Access Journal |
| issn | 1584-2339 2285-3065 |
| language | English |
| last_indexed | 2024-04-11T21:58:43Z |
| publishDate | 2011-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| spelling | doaj.art-a9928c1b1b544e598d672fa3618e70102022-12-22T04:01:00ZengSciendoStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice1584-23392285-30652011-01-011597603ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIAREDorel MateşNicolae Paul ViragClaudiu Gheorghe FeieşMost decisions that are taken in the management process are based on information found infinancial statements. The final objective of the financial statements is to offer a true and fairview of the performances and financial position of the company and the changes that haveoccurred. For accounting information to be useful in the management system, they mustfulfill several qualitative characteristics. This paper will explore these characteristics.http://www.uvvg.ro/studiaeconomia/images/2001/v1/70.%20ABORDARI%20ALE%20ASPECTELOR%20CONCEPTUALE%20PRIVIND%20ROLUL%20INFORMATIONAL%20AL%20SITUATIILOR%20FINANCIARE.pdffinancial statementstrue and fair viewqualitative characteristics |
| spellingShingle | Dorel Mateş Nicolae Paul Virag Claudiu Gheorghe Feieş ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice financial statements true and fair view qualitative characteristics |
| title | ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE |
| title_full | ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE |
| title_fullStr | ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE |
| title_full_unstemmed | ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE |
| title_short | ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE |
| title_sort | abordari ale aspectelor conceptuale privind rolul informational al situatiilor financiare |
| topic | financial statements true and fair view qualitative characteristics |
| url | http://www.uvvg.ro/studiaeconomia/images/2001/v1/70.%20ABORDARI%20ALE%20ASPECTELOR%20CONCEPTUALE%20PRIVIND%20ROLUL%20INFORMATIONAL%20AL%20SITUATIILOR%20FINANCIARE.pdf |
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