Câteva aspecte privind anexelela situaţiile financiare ale instituţiilor publice din România
Some Aspects of the Annexes to the Financial Statements of Public Institutions in Romania

Summary/Abstract: At present, the administration and management of any type of patrimonial entity be it public or private, can no longer be conceived without accounting, without quality information and obtained in a timely manner. In Romania, OMFP no. 1917/2005 is the normative act that regulates the organization and management of the accounting of public institutions. According to its provisions, the official document presenting the situation of the patrimony under the administration of the state and the administrative-territorial units and the execution of the revenue and expenditure budget is represented by the financial statements, in whose composition are found as an integral part and their annexes, represented accounting policies and explanatory notes. The role of the financial statements is to allow users to have a true and fair view of the public entity's by providing detailed and systematic information on the criteria used to prepare specific financial statements and accounting policies, as well as providing additional information that is not incorporate in the financial statements.

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