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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA NEGOTIA - Issue no. 1 / 2004 | |||||||
Article: |
QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION RECOGNIZED IN FINANCIAL STATEMENTS . Authors: OANA-RALUCA IOSIVAN. |
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Abstract: The increase of the globalization phenomenon in the economical environment, of which we mention the sustained growth of the capital markets, the need to draw up a set of strong financial situations for the multinational corporations; determines the national accounting systems to ensure the drawing up of financial situations that supplies comparable information. At primary level, the comparability of information is covered by fulfilling some requirements for its recognition in financial statements. Most important are the qualitative characteristics, which make the object of this study. | |||||||
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