Abstract

http://ssrn.com/abstract=1325402
 
 

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Conceptual Approaches Regarding the Financial Statements


Ionel Bostan


affiliation not provided to SSRN

Veronica Grosu


affiliation not provided to SSRN

Marian Socoliuc


affiliation not provided to SSRN

January 9, 2009


Abstract:     
The final product of the accountancy activity is materialized in the financial standings. Through these, all the transactions from the economical-financial activity of the company or entity are classified and synthesized in the view of the American organism of standardization.

These type of flows show the capacity of the company to pay dividends, and interests, which, in exchange, influence the market value of actions and obligations issued. Thus, the American organism of standardization recognizes the primate of monetary flows before the result type information that are the consequences of applying a accruals basis of accountancy; supplying an information relative to the economical resources of the company, the obligations towards the creditors and owners, as well as the effects of the transactions or the events that put their fingerprint on the resources and the right regarding resources.

Number of Pages in PDF File: 6

Keywords: financial statements, IAS/IFRS, financial market

JEL Classification: M41

working papers series





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Date posted: January 12, 2009  

Suggested Citation

Bostan, Ionel and Grosu, Veronica and Socoliuc, Marian, Conceptual Approaches Regarding the Financial Statements (January 9, 2009). Available at SSRN: http://ssrn.com/abstract=1325402 or http://dx.doi.org/10.2139/ssrn.1325402

Contact Information

Ionel Bostan
affiliation not provided to SSRN ( email )
Veronica Grosu (Contact Author)
affiliation not provided to SSRN ( email )
Marian Socoliuc
affiliation not provided to SSRN
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