期刊名称:Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN:2284-8576
电子版ISSN:2247-8582
出版年度:2007
期号:3
语种:English
出版社:Petroleum-Gas University of Ploiesti
摘要:Today,the objectivity of financial information is fundamental to economic activity,because of its capital influence over the managers’decisions precision and efficiency.The accounting differences between countries (the number and content of the accountancy principles,the used evaluation methods,information perception and interpretation,the information presentation within the financial statements etc.) bring some difficulties in using data by internal and external users in decision making.It is important to know the relationship between financial information source,indicators and the decision type.
其他摘要:În prezent, obiectivitatea informaţiei financiare este esenţială în activitatea economică, datorită influenţei sale hotărâtoare asupra corectitudinii şi eficienţei deciziilor luate de către manageri. Diferenţele contabile existente între ţări (concretizat