ACCURACY AND REALITY OF THE DATA REFLECTED IN FINANCIAL STATEMENTS

The official documents presenting the economic and financial activity are the annual financial statements, drawn up in accordance with the applicable accounting regulations and which must give a true and fair view of the financial position, financial performance, and other information, in accordance...

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Bibliographic Details
Published in:Anale. Seria stiinte economice 2021, Vol.XXVI (26), p.118-123
Main Author: Mladin, Franca
Format: Article
Language:English
Subjects:
Accounting - Business Administration
Business Economy / Management
Library and Information Science
Online Access:Get full text
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Summary:The official documents presenting the economic and financial activity are the annual financial statements, drawn up in accordance with the applicable accounting regulations and which must give a true and fair view of the financial position, financial performance, and other information, in accordance with the law, regarding the activity carried out. For public institutions, the official document presenting the situation of the patrimony under the administration of the State and of the territorial administrative units, and, also, of the implementation of the revenue and expenditure budget is the quarterly and annual financial statement.
ISSN:1582-2680
1582-6333