CONSIDERATIONS REGARDING HISTORY OF INTERIM FINANCIAL REPORTING

Claudia GRIGORAS-ICHIM

Abstract


Financial reporting is nowadays, the basis of the decision making, investment and commercial and financial transactions. The present form of the financial reporting is based on history and human evolution, being observed even in Egyptian period. The paper is presenting the evolution of financial reports, underlining its stages, finalising with the appearance of interim financial statements. It is well recognised the internationalisation of the accounting statements and reports, as a result of the business and trade globalisation, the national borders being eliminated by common standards and principles.


Keywords


financial reporting, accounting, decision making

References


Berheci M. (2010), Valorificarea raportărilor financiare, Editura CECCAR, Bucharest

Casta J.F. (1989), Encyclopedie de Gestion, Economic Publishing, Paris

Chartfield M. (1977), A History of Financial Accounting Thought, Robert E. Krieger Publishing, New York

Demetrescu C.G. (1972), Istoria Contabilității, Editura Științifică, Bucharest

Edwards J. (1989), A History of Financial Accounting”, Routledge Publishing House, London

Epstein J.B., Mirza A.A. (2005), Interpretarea şi Aplicarea Standardelor Internaţionale de Contabilitate şi Raportare Financiară, BMP Publishing House

Holland J. (1999), Financial Reporting, Private Disclosure and the Corporate Governance Role of Financial Institutions, Journal of Management and Governance 3: 161–187

Littleton A.C. (1966), Acccounting Evolution to 1900, 2nd Edition, Russell & Russell Publishing New York

Lungu C.I. (2007), Teorie și practici contabile privind întocmirea și prezentarea situațiilor financiare, Editura CECCAR, Bucharest

Mensah Y. M., Werner R. H. (2008), The capital market implications of the frequency of interim financial reporting: an international analysis, in Review of Quantitative Finance and Accounting

Mihalciuc C.C. (2009), Valorificarea informației financiar-contabile în diagnosticul întreprinderii, Editura SEDCOM LIBRIS, Iasi

Moroșan-Dănilă L. (2015), The Stage of Accounting Computerization in Romania, in Стан та Перспективи Розвитку Обліково-Аналітичного Забезпечення Управління Підприємницькою Діяльністю в Умовах Євроінтеграційних Процесів, Ukraine, pp. 185-187

Paciolo L. (1981), Tratat de contabilitate în partidă dublă, traducere în limba română, Editura Junimea, Iasi

Taylor D. (2009), Costs-benefits of adoption of IFRSs in countries with different harmonizations histories, in Asian review of Accounting, vol. 17, no. 1

Hall, C.M., Page, S.J. (2006) The Geography of Tourism and Recreation: Environment, Place and Space, 3rd ed., Routledge, New York, NY, p.77.

Minciu, R. (2004) Economia Turismului, Editura Uranus, Bucharest, pp.149-150.

Nedelea, A.M. (2008) Tourism Marketing, Derc Publishing House, Tewksbury, Massachusetts, pp.155-175


Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.