THE NECESSITY OF EXAMINING THE NOTES TO THE FINANCIAL STATEMENTS

The notes to the financial statements are a part of the annual statement and the simplified annual statement. One of their main purposes is to provide data and information in order to make the balance sheet and profit and loss account figures clear and usable for owners, investors, creditors and all...

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Bibliographic Details
Main Authors: Dóra KEREZSI, Mihály HEGEDÜS
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2021-05-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_25_6.pdf