Raportarea financiara-de la responsabilitati la calitatea sistemelor de asigurari
FINANCIAL REPORTING – FROM RESPONSIBILITIES TO THE QUALITY ASSURANCE SYSTEMS

Summary/Abstract: Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the accountability for financial statements preparing and presenting, and on the other hand the increase in the users interest in the quality of the financial information provided by the financial reporting. There is a specific inter-relationship between the two categories of factors which should impose for the possible lacks in the process of preparing the financial statements to be identified during the qualified reviews and of other forms of quality assurance of the accounting information quality so that when this becomes public, when reaching the users, to answer to their demands. Being aware of the existence of a national creativity area in the process of assimilating the European norms and the international standards in the area, the current study intends to point out the main benchmarks for the financial reporting exigencies.

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