INFORMATIONAL CONTENT OF THE PERIODIC SYNTHESIS REPORTS

Abstract

The financial reports are elaborated for the users that have enough knowledge on the business and economic activities and that study and analyse the information carefully. According to OMPF 1802 from December 29, 2014, OMPF 773/2015, OMPF 123/2016, the entities can be grouped into micro entities, small, middle and big entities. The grouping is made according to the trial balance finished at the end of the financial exercise 2014/2015. Those that have chosen a financial exercise different from the current year, determine the respective criteria, so that the end of the financial exercise can be on a date subsequent to the date of January 1, 2016, according to OMPF 123/2016.

Authors and Affiliations

DUMITRU Aurelia, BUDICĂ Andrei Bogdan

Keywords

Related Articles

Mining Technological System's Performance Analysis

The mining production systems, both for underground and open pit extraction consist mainly in a string of equipment starting with the winning equipment (shearer loader, in case of underground longwall mining or bucket wh...

ETHICS AND DEONTOLOGY IN SOLVING CONFLICTS

This study tries to present the main sources of the conflicts, but also the ethical and deontological ways of solving them. Thus, I have shown different views on the sources of the conflicts

NARCISSISM AND THE NEW FREE MARKET SEGMENT. ABOUT THE NEW NARRATIVE IDENTITIES

In this article we propose new themes of marketing and communication, themes created by the transformations in the media market. Thus, the new digital world implies not only new types of channels, but new types of expres...

The Relation between Mass-Media and Youth

This paper aims to point out how and in what manner is the young generation influenced by the television nowadays – one that changed its complexity in a spectacular way throughout the years. The methodology we used, was...

About The Romanian Way of Branding

To build a brand in Romania is not an easy or accomplished task. All the attempts after 1990 failed as they offered too general and unspecific features conveying no meaning about the country and its people. The present c...

Download PDF file
  • EP ID EP453779
  • DOI -
  • Views 107
  • Downloads 0

How To Cite

DUMITRU Aurelia, BUDICĂ Andrei Bogdan (2017). INFORMATIONAL CONTENT OF THE PERIODIC SYNTHESIS REPORTS. Annals of the University of Craiova for Journalism, Communication and Management, 3(1), 49-61. https://europub.co.uk/articles/-A-453779