The Annex to the Annual Financial Statements in the Context of the European Directives
Journal Title: EIRP Proceedings - Year 2009, Vol 4, Issue 1
Abstract
The annex is a constitutive part of the annual accounts, being a conceptual product mentioned in the art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to complete the element given by the balance sheet and the profit and loss account. The annex represents a valuable instrument of informing and analysis for all the users of accounting information. The informative dimension of the annex is not limited, but the information presentation must respect the principle of true and fair view and that of the significant importance.
Authors and Affiliations
Doinea Ovidia
Keywords
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