期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2016
卷号：1
期号：44
页码：1-8
语种：English
出版社：Universitaria Craiova
摘要：Any company makes its presence felt in the market by providing financial - accounting.Users will be more interested in issuing entity,to the extent that the information provided is attractive and quality,showing favorable results.So any accounting information quality is a measure of objectivity and transparency pursued transposition.Setting targets for financial statements depends on many factors and in addition,there is a universal set of objective,valid for all businesses,whatever the accounting system adopted.Over time,in our country,the accounting system has undergone various changes aimed at ensuring financial accounting information as qualitative targets,so try to bring the national accounting system close to international accounting standards.From an analysis of the three periods to improve national accounting system,no one can see only instability reform process accounting,which included regulations associated initially with European directives (which is also found in French accounting system),then with IAS and European directives,in order to subsequently take place reversing the order of accounting regulations,putting in this regard,European directives first,and IFRS (whose application is reduced) on the second place,combination that has led to the emergence of contradictory situation in some cases.
关键词：critical;annual financial statements;meaningful information;financial and accounting information;microentities;synthesis documents
