期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2008
期号：13
页码：70-72
DOI：10.29358/sceco.v0i13.21
语种：English
出版社：University of Bacău
摘要：The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages,the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements,the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.
