In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...

Financial reporting is nowadays, the basis of the decision making, investment and commercial and financial transactions. The present form of the financial reporting is based on history and human evolution, being observed even in Egyptian period. The paper is presenting the evolution of financial...

In economic and financial communication, the common language is represented by accounting rules consenting the process of converting operations related to economic developments in figures (the position of the one who prepares financial reports) and a process of conversion of figures in economic...

The present paper outlines the relationship that exists between the financial management and the accountancy science regarding decision making mostly of financial order. The paper called “The relationship between financial management and the information supplied by accountancy in the process...