文章基本信息

标题：Stages of Accounting Reform in Romania and the Structure of Annual Financial Statements Established by the Normalizers
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作者：Iuliana Oana Mihai ; Camelia Catalina Mihalciuc ; Anisoara Niculina Apetri 等
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2010
语种：English
出版社：Dunarea de Jos University of Galati
摘要：The development of accounting from Romania has opened new horizons to answer the information needs of users of financial information,particularly investors. Due to the multitude of users and hence of varied information needs,the economic entities should offer through the annual financial statements an overview of activity,supplemented by the additional information necessary to satisfy the demand coming from different users. In this paper we proposed to debate aspects of the reform process description of the Romanian accounting system,presenting the company's annual financial statements and normative acts that are covered.
关键词：accounting reform;annual financial statements;accounting regulations