期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：2
语种：English
出版社：Ovidius University Press
摘要：Financial statements are a structural representation of the financial position, financial performance and cash flows of an enterprise. Their main objective is to provide useful information to a wide range of users as possible in order to enable economic decisions. The information provided allows making projections about future cash flows, in particular relating to the maturity and the likelihood of their realization. Financial situations can be compiled the results obtained from the use of economic resources managed by the management company. Financial statements must present the financial position at the end of the period, the net result of the period, change in capital and reserves along the year, cash-flow, dividends distributed during the year and notes the annexes. In Romania, according to the new regulations, financial statements consist of: the balance sheet, the profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes.
