TITLE

THE RELEVANCE OF ACCOUNTING INFORMATION THROUGH THE INFORMATIONAL SYSTEM

AUTHOR(S)
SCORŢE, Carmen; FARCAŞ, Mariana; RUS, Luminita; ANDREICA, Horia Tudor
PUB. DATE
May 2013
SOURCE
Metalurgia International;May2013, Vol. 18 Issue 5, p25
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Itis well known that the primary role of the annual financial statements is to provide useful information to all those interested in the company. Those information meeting the qualitative conditions: underslandability, relevance, reliability and comparability, are appreciated. As it is known, the informational system incorporates a set of elements that occur at various stages of the processing of information regarding the activities of the company. The objective of the present paper is to analyze the relevance seen through the prism of the informational system of the company, and if this remains unchanged by modifying some elements of the informational system. It also follows that by using a modified information system the information provided by the relevant financial statements accounts remain for users-either internal or external.
ACCESSION #
86444081

 

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