文章基本信息

标题：Cognitive Valences and Limits of the Accounting Information Provided by the Balance Sheet and the Income Statement
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作者：GABRIELA-DANIELA BORDEIANU ; FLORIN RADU ; INA MALECA 等
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2012
期号：1
页码：22-28
出版社：George Bacovia University from Bacau
摘要：The balance sheet and income statement are considered the most importantdocuments of financial reporting, at least in terms of professional accountants.This article aims to emphasize different approaches regarding the balance sheet and theincome statement, as well as valences and limits of these components of financial statements
关键词：balance sheet; income statement; accounting and financial information