文章基本信息

标题：OPENING OF FINANCIAL STATEMENTS TOWARDS PROVISIONAL INFORMATION
本地全文：下载
作者：Mihai Ristea ; Mihaela Gruiescu ; Corina Dumitru 等
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2010
卷号：5
期号：2
出版社：Universitatea Romano-Americana
摘要：The relevance of accounting information in making effective decisions cannot be reduced only to the retrodiction function. It should help users to evaluate past, present and future events. In this respect, there can be accepted the predictive function of accounting information in forecasting the financial position and performance, and the treasury of the company. To have predictive value, such information must be in the form of explicit forecasts through the provisional accounts as constructed in the present study
关键词：forecast; treasury; payments; asset; expenses; income; equity;liabilities.