CONSIDERATIONS REGARDING HISTORY OF INTERIM FINANCIAL REPORTING

Authors

  • Claudia GRIGORAS-ICHIM University Stefan cel Mare from Suceava

Keywords:

financial reporting, accounting, decision making

Abstract

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 reports, underlining its stages, finalising with the appearance of interim financial statements. It is well recognised the internationalisation of the accounting statements and reports, as a result of the business and trade globalisation, the national borders being eliminated by common standards and principles.

Downloads

Additional Files

Published

01.09.2016

Issue

Special Issue

Section

Accounting, Finance, Statistics and Economic informatics

License

An copyright form will have to accompany your submission (the signed copyright form has to be scanned). You can get the .PDF form version on-line (see the link bellow). Authors are responsible for obtaining any security clearances. All authors have to sign the copyright transfer form. There are some restrictions regarding the length of the copyright file, so please read carefully the instruction provided there.