Dimensiunile informative ale documentelor contabile de sinteză
The informative dimensions of the synthetic accounting documents

Summary/Abstract: In the context of the Romanian accounting regulations, the official documents presenting the enterprise’s economic- financial situation are the annual financial statements.The financial statements assure the centralization and the standardization of the accounting information in a systematic and unitary form. The synthetic accounting documents, through their informative valences, represent the privileged communication channel/support, within the enterprise, but also in the relations with the world, becoming the main sources of alimentation for the national statistics as well as for the state’s economic policies, furnishing the information necessary for putting in practice the strategies adopted.

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