SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely necessa...
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| Format: | Article |
| Language: | English |
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University of Bacău
2014-07-01
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| Series: | Studies and Scientific Researches: Economics Edition |
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| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/241 |