Situatiile financiare anuale ca mod de comunicare a informatiilor contabile in mediul economic
ANNUAL FINANCIAL STATEMENTS AS WAY OF COMMUNICATE THE ACCOUNTING INFORMATION IN THE ECONOMIC ENVIRONMENT

Summary/Abstract: The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

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