FINANCIAL REPORTS USERS PERSPECTIVE ON THE ACCOUNTING INFORMATION NECESSARY FOR VALUING ENTERPRISES
FINANCIAL REPORTS USERS PERSPECTIVE ON THE ACCOUNTING INFORMATION NECESSARY FOR VALUING ENTERPRISES
Author(s): Marius Cristian MiloşSubject(s): Economy
Published by: Editura Eurostampa
Keywords: financial reports; accounting information; disclosure
Summary/Abstract: One of the main debates and topics for business development, entrepreneurship and economic globalization focuses on the quality of financial information and the possibility of improving accounting proceses and accounting disclosure. The primary users of financial statements need information about the resources of the entity and how efficiently and effectively the entity’s management is using resources. There are many stakeholders with an interest in an entity’s financial reports, including (but not limited to) existing and potential investors, employees, lenders, suppliers, customers, regulators and other Government agencies and the public.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: 18
- Page Range: 300-303
- Page Count: 4
- Language: English