期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：2
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This report presents three components of annual financial statements – Balance Sheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national and international accounting regulations as a source of information and presentation of the company. Also, through the comparative analysis of annual financial statements of five airlines from different countries, how the format and their presentation influence or condition the relevance of accounting information.
关键词：Balance sheet; Income statement; Cash flow statements 1
