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  • 标题:THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS
  • 本地全文:下载
  • 作者:Aurelia DUMITRU ; Andrei Bogdan BUDICĂ ; Adrian Florin BUDICĂ
  • 期刊名称:Social Sciences and Education Research Review
  • 印刷版ISSN:2392-9863
  • 电子版ISSN:2393-1264
  • 出版年度:2017
  • 卷号:4
  • 期号:1
  • 页码:125
  • 出版社:Editura Sitech
  • 摘要:This study aims to highlight the main qualitative features of theinformation to be included in the synthesis accounting reports. The prerequisitesof the paper are the fact that the synthesis financial reports are cardinaldocuments of all economic entities and the fact that the quality of theinformation retained in these reports depends on the competitiveness, efficiencyand good activity of the economic entities. The conclusion to be reached is thatthe information contained in the synthesis reports must be opportunity,comparability, intelligibility, verifiability.
  • 关键词:synthesis report; economic entity; qualitative information
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