Adevărul contabil şi asigurarea acestuia la entităţile din Republica Moldova

Abstract

The objective of financial statements is to provide information about the financial situation of an enterprise that is useful to a wide range of users in making economic decisions. The transparency of financial statements is secured through full disclosure and by providing reliability of useful information. Fair presentation is equivalent to transparency. The fair presentation of financial statements is secured on the basis a number of factors. These include: the application method of accounting, the underlying assumptions, qualitative characteristics, standardizations and auditing information. In this article authors are explore importance of this factors and their influence to of fair presentation of financial statements on the enterprise from Republic Moldova. JEL: M41.