Doinea, Ovidia - In: Acta Universitatis Danubius. OEconomica (2009) 1(1), pp. 178-185
The fundamental disposition of the CEE 4th Directive is represented by the art.2, in which is stipulated the structuring of the annual accounts in three documents that forms a unitary whole as following: the balance sheet, the profit and loss account and the annex. The annex is a constitutive...