Utilitatea, calitatea şi utilizatorii informaţiilor financiare

Abstract

The importance of preparing the financial statements is equal for both preparers and users of financial information. Accounting elaborates financial statements that impact on society and which modify the behavior of individuals, causing mutations or social change. Lately the number of potential users of financial statements has increased considerably. This led to exerting pressure from increasingly strong line publication of financial information. The risk of conflict between managers and external users and the presence there of necessity involves accounting standards and auditing the financial statements. JEL: M-41.