文章基本信息

标题：Accounting Information - A Fundamental Factor in Winning Battles
本地全文：下载
作者：Sandu Gabriela ; Lazar Gabriela
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Decision has an important role in our lives. From the point of view,it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision,every manager needs a set of conclusive information. Given the importance of accounting information,the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in financial statements,even if it has access to additional financial and management information to help achieving the planning,decision making and control. To meet their own needs,any unit can determine its form and content of additional information contained in the notes.
关键词：Decision;Accounting information;Financial statements;IASB Framework;Quality.