The Annex to the Annual Financial Statements in the Context of the European Directives

The annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a...
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Autor*in:	Ovidia Doinea [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch ; Französisch

Erschienen:	2009

Schlagwörter:	annex annual accounts true and fair view Notes synthetic accounting documents

Übergeordnetes Werk:	In: EIRP Proceedings - Danubius University, 2010, 4(2009), 1, Seite 503-505
Übergeordnetes Werk:	volume:4 ; year:2009 ; number:1 ; pages:503-505

Links:	Link aufrufen Link aufrufen Journal toc

Katalog-ID:	DOAJ028316223

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title	The Annex to the Annual Financial Statements in the Context of the European Directives
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title_auth	The Annex to the Annual Financial Statements in the Context of the European Directives
abstract	The annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a valuableinstrument of informing and analysis for all the users of accounting information. The informative dimensionof the annex is not limited, but the information presentation must respect the principle of true and fair viewand that of the significant importance.
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title_short	The Annex to the Annual Financial Statements in the Context of the European Directives
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