Dezvăluirea suplimentară a informaţiei contabile – moft sau necessitate în dezvoltarea entităţii comerciale?!

Abstract

Opportunities to meet the needs of users are constantly increasing. The financial and economic indicators do not give the required results traditional and not only because the information provided by them is often out of date or inaccurate, to serve as a basis for decision-making; at the same time, managers in decision-making, often have other purposes and priorities of the business in addition to indicators of efficiency, profitability, profit, calculated on the basis of the financial statements. Thus, it is the role of accounting disclosure of economic and financial information to the meaning, which would not only limit in calculating indicators values well known. CZU: 657.1.012.12.