期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：The accounting information offer is influenced,on the one side,by external factors and their pressure on the accounting system,and on the other side by the way in which the accounting information is regulated and developed. According to economic theory,the demand for accounting information arises from the informational asymmetry and from the way the conflicts between the company's management and external investors are dealt with. The financial statements and the financial reports are among the most important means available provided for the company's management to allow them to communicate with the investors.
关键词：accrual accounting;continuity of exploitation;objective of financial statements;profit and loss account
