The Annex to the Annual Financial Statements in the Context of the European Directives
The annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a...
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| Format: | Article |
| Language: | English |
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Danubius University
2009-06-01
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| Series: | EIRP Proceedings |
| Subjects: | |
| Online Access: | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/489/450 |
| _version_ | 1811343049603678208 |
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| author | Ovidia Doinea |
| author_facet | Ovidia Doinea |
| author_sort | Ovidia Doinea |
| collection | DOAJ |
| description | The annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a valuableinstrument of informing and analysis for all the users of accounting information. The informative dimensionof the annex is not limited, but the information presentation must respect the principle of true and fair viewand that of the significant importance. |
| first_indexed | 2024-04-13T19:21:49Z |
| format | Article |
| id | doaj.art-d9bd268d97a44103a36a92cae8715e01 |
| institution | Directory Open Access Journal |
| issn | 2067-9211 |
| language | English |
| last_indexed | 2024-04-13T19:21:49Z |
| publishDate | 2009-06-01 |
| publisher | Danubius University |
| record_format | Article |
| series | EIRP Proceedings |
| spelling | doaj.art-d9bd268d97a44103a36a92cae8715e012022-12-22T02:33:30ZengDanubius UniversityEIRP Proceedings2067-92112009-06-0141503505The Annex to the Annual Financial Statements in the Context of the European DirectivesOvidia DoineaThe annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a valuableinstrument of informing and analysis for all the users of accounting information. The informative dimensionof the annex is not limited, but the information presentation must respect the principle of true and fair viewand that of the significant importance.http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/489/450annexannual accountstrue and fair viewNotessynthetic accounting documents |
| spellingShingle | Ovidia Doinea The Annex to the Annual Financial Statements in the Context of the European Directives EIRP Proceedings annex annual accounts true and fair view Notes synthetic accounting documents |
| title | The Annex to the Annual Financial Statements in the Context of the European Directives |
| title_full | The Annex to the Annual Financial Statements in the Context of the European Directives |
| title_fullStr | The Annex to the Annual Financial Statements in the Context of the European Directives |
| title_full_unstemmed | The Annex to the Annual Financial Statements in the Context of the European Directives |
| title_short | The Annex to the Annual Financial Statements in the Context of the European Directives |
| title_sort | annex to the annual financial statements in the context of the european directives |
| topic | annex annual accounts true and fair view Notes synthetic accounting documents |
| url | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/489/450 |
| work_keys_str_mv | AT ovidiadoinea theannextotheannualfinancialstatementsinthecontextoftheeuropeandirectives AT ovidiadoinea annextotheannualfinancialstatementsinthecontextoftheeuropeandirectives |