STUDY ON THE ROLE OF THE FINANCIAL STATEMENTS INFORMATION FOR THE USERS

Bogdan Gomoi

Abstract


Although, over time, in the Romanian accounting system there were numerous trends of flexibility and adjustment to the various users categories’ demands, at the financial statements’ level is still present the continental, French accounting system’s rigidity. The present article aims researching the various users’ demands in relation with the financial statements information. Being based on the questionnaire method, the material is intended to be a market study, having as purpose the “accreditation” of the financial statements information. The study is based on a representative sample that consists in various accounting information “consumers”.


Keywords


financial statements, accounting information, users, informational necessities, sample.

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References


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COTLEŢ, DUMITRU, MEGAN, OVIDIU, PISTOL, ION, 2007, Raportările financiare ale entităţilor economice, Editura Mirton Timişoara;

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Copyright (c) 2015 Bogdan Gomoi

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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