期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：Economic entities,irrespective of their legal status,show a permanent concern for communicating the financial information useful to their environment. Financial communication is achieved through a variety of means,but the most relevant and credible instruments are the annual financial statements. Annual financial statements are synthetic documents used to provide information on the financial position and performance of an economic entity. The balance sheet is an important component of the annual financial statements and is used as an accounting instrument that reflects the entity's patrimony and the results of its activity during a financial year. The new accounting regulations consider the balance sheet a synthetic instrument that synthesizes the financial position of an economic entity,that is to say the balance sheet gives a true image of the entity’s entire patrimony at a given moment.
