期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Annual financial statements represent an accounting instrument of great importance in the management activity,being necessary for both the substantiation of decisions on allocation,financing,use and recovery of funds and the organization of control over the implementation of the decisions taken,as well as for the establishment of certain rights and obligations,liabilities arising from the management and development of the patrimony. The fundamental condition that annual financial statements must meet is to reflect reality,regarding both the elements of active and passive at the disposal of economic operator. Importance of financial statements is given by the usefulness of the information provided by them,which often are the only ones that users have access to and on which they must base their economic decisions and justify the use of their financial resources.
