Organizarea contabilității și impactul asupra calității informațiilor din situațiile financiare

Abstract

Information from financial statements becomes useful and indispensable to the entity's partners in the decision-making process to satisfy certain characteristics that ensure the quality of reporting by presenting the situation of an entity both from the point of view of financial position and financial performance. The research methodology is based on the documentation of the specialized literature, the comparative analysis and the examination of the indicators for assigning the entities by category. Depending on the entity category (micro, small, medium and large), different sets of financial statements are drawn up and presented: abbreviated, simplified and complete. And the quality of the financial information published by the entities in the financial statements conditions the efficiency of the decisions taken by the users of the information, through the calculation and analysis of various economic indicators that lead to increasing the degree of certainty in the adoption of decisions. CZU: [657.24+657.3](498); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2023.08