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