Home Volumul 1 ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE

ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE


Dorel Mateş*, Nicolae Paul Virag**, Claudiu Gheorghe Feieş***
*Universitatea de Vest Timişoara Str. J.H.Pestalozzi, nr. 16, 300115, Timisoara,
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**Universitatea de Vest Vasile Goldiş Arad, filiala Satu Mare,
Satu Mare, Str. Bobocului nr. 6 ap. 14, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
***Facultatea de Economie și Administrarea Afacerilor – Universitatea de Vest Timișoara,
Sebiș str. Orizontului nr. 6 B, jud. Arad, cod postal 315 700, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
Most decisions that are taken in the management process are based on information found in
financial statements. The final objective of the financial statements is to offer a true and fair
view of the performances and financial position of the company and the changes that have
occurred. For accounting information to be useful in the management system, they must
fulfill several qualitative characteristics. This paper will explore these characteristics.
Keywords: financial statements, true and fair view, qualitative characteristics

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