Details

Autor(en) / Beteiligte

• Grigoraș-Ichim, Claudia Elena

Titel

Situation of Interim Financial Reporting in Romania

Ist Teil von

• EcoForum (Suceava.), 2017, Vol.6 (1), p.0-0

Ort / Verlag

Asociaţia de Cooperare Cultural-Educaţională Suceava

Erscheinungsjahr

2017

Link zum Volltext

Quelle

EZB-FREE-00999 freely available EZB journals

Beschreibungen/Notizen

• In Romania, unfortunately, here we cannot speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that can be useful to a financial analysis. Notes to the interim financial reports often are brief or nonexistent and presents irrelevant information in understanding the evolution of society. The article is presenting the appearance and evolution of financial reporting from Romania, with accent on the interim ones.