文章基本信息

标题：The Influence of the Inflationary Phenomenon on the Financial Reporting of an Entity
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作者：Dicu Roxana-Manuela ; Mardiros Daniela-Neonila
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：2
语种：English
出版社：Ovidius University Press
摘要：In today’s business context,there is a need for understanding the economic imbalances which can affect the life of an entity. Also,we must emphasize the consequences of these imbalances in the life and the financial reporting of the entities,because the information reported by the accounting may undergo major changes. The inflation is one of the most controversial and complex phenomena in economics,which raises numerous definitions,interpretations and attempts to counter measurement and its effects on the enterprises. This paper attempts to present the effects of the inflationary phenomena on the financial position and performance of an entity,on its monetary accounts and on the financial management and diagnosis,especially on enterprise’s self-financing capacity.
关键词：inflation;hyperinflationary economy;financial reporting;regulations.