Creșterea însemnătății cadrului de raportare financiară în contextul economiei contemporane

Abstract

The extremely evolution of the economy as a results of changes in the whole society determinates its different approach within contemporary society. Accounting, as an essential part of the economic information system is also affected by twenty-first century changes. The significant effects of these changes are also implicitly recognized in the final stage of the financial process, namely financiar reporting. The main purpose of this research is to reflect the significance of the financial reporting process on the new users information needs background. The company's image reflected at the right time through the financial statements set needs to be adjusted to provide the most relevant information to users. Important information for users in the past today may be outdated. In this manner it is necessary the transformation process of the traditional mentality of the accountant into a modern thinking, fully adapted to globalized and integrated accounting aspect that surely represent a real challenge for him. The main method of research to reflect results and draw conclusions is represented by the literature review complementing with the personal opinion of the authors with reference of this topic. JEL: M41