Conținutul bilanțului conform reglementărilor europene și internaționale

Abstract

In the current context, the preparation of the balance sheet in accordance with International Accounting Standards remains as relevant and important as ever. As markets continue to globalise and economic linkages expand, the need for uniform and transparent accounting standards to accurately compare and assess the financial performance of companies around the world persists. The adoption of international accounting standards by various countries and entities demonstrates the need to be aware of the importance of these standards in ensuring transparency and reliability of financial reporting. In addition, in a world where investors want to diversify their business activities globally, international standards provide a common framework for assessing risks and opportunities. As economies evolve and technology advances, accounting standards also need to be regularly reviewed and updated to remain relevant, effective and reflect current economic realities.Understanding international accounting standards is therefore essential for all those involved in analysing and interpreting financial information. CZU: 006.44:657.372(478); JFL: M41; DOI: https://doi.org/10.53486/issc2024.89