Leontina, Muresan Mariana; Alis, Ungureanu Camelia; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1060-1066
IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme