期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2005
出版社：Dunarea de Jos University of Galati
摘要：The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of the financial reporting process. A set of complete financial statements usually includes a balance sheet , a profit and loss account, a report of the financial item change (which can be presented in various ways , for example as a status of the treasury flows and of the funds flows ) and those notes, as well as those explanatory situations and materials which are part of the financial statements.
