THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS Cover Image

THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS
THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS

Author(s): Aurelia Dumitru, Adrian Florin Budică, Bogdan Andrei Budica
Subject(s): Social Sciences, Media studies, Communication studies
Published by: Editura Sitech
Keywords: synthesis report; economic entity; qualitative information;

Summary/Abstract: This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the information retained in these reports depends on the competitiveness, efficiency and good activity of the economic entities. The conclusion to be reached is that the information contained in the synthesis reports must be opportunity, comparability, intelligibility, verifiability.

  • Issue Year: 4/2017
  • Issue No: 1
  • Page Range: 125-135
  • Page Count: 11
  • Language: English
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