摘要：The development of accounting from Romania has opened new horizons to answer the information needs of users of financial information,particularly investors. Due to the multitude of users and hence of varied information needs,the economic entities should offer through the annual financial statements an overview of activity,supplemented by the additional information necessary to satisfy the demand coming from different users. In this paper we proposed to debate aspects of the reform process description of the Romanian accounting system,presenting the company's annual financial statements and normative acts that are covered.
