annual financial statements as a financial communication support

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ID: 215270
2017
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Abstract
Economic entities, irrespective of their legal status, show a permanent concern forcommunicating the financial information useful to their environment. Financial communication isachieved through a variety of means, but the most relevant and credible instruments are the annualfinancial statements. Annual financial statements are synthetic documents used to provide information on thefinancial position and performance of an economic entity. The balance sheet is an important component of the annual financial statements and is used asan accounting instrument that reflects the entity's patrimony and the results of its activity during afinancial year. The new accounting regulations consider the balance sheet a synthetic instrument thatsynthesizes the financial position of an economic entity, that is to say the balance sheet gives a trueimage of the entity’s entire patrimony at a given moment.
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daniel2017ovidiusannual Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Avram Costin Daniel;Avram Marioara;Dragomir Isabela
Journal turkish studies
Year 2017
DOI
DOI not found
URL
http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/2.pdf
Keywords
communication supportbusinesseconomics as a science

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