文章基本信息

标题：HARMONISIERUNG DES JAHRESABSCHLUSSES
本地全文：下载
作者：Mureşan Mariana Leontina Ungureanu Camelia Alis Fülöp Melinda Timea
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the statement of financial position – “balance sheet”, the statement of comprehensive income, the statement of changes in equity, the statement of cash flow and the notes. The financial statements must give a faithful picture of assets and earnings situation and of the companies‟ cash flows and must be established at least every year. The accounting and the notes of events after the balance sheet date are regulated in IAS 10, while IAS 8 regulates the accounting errors and the voluntary changes of accounting methods.
关键词：Jahresabschluss, Ergebnis, Gewinn- und Verlustrechnung, Bilanzierungsfehler