ASSESSMENTS CONCERNING THE USE OF ACCOUNTING AND FISCAL INFORMATION FOR THE SUBSTANTIATION OF INVESTMENT DECISIONS

Abstract

Any business entity is based on labour, nature, capital and entrepreneurial ability in order to achieve the proposed objectives. The vast majority of the company assets are usually consumed over a longer or shorter period of time, passing on their value to manufactured/traded goods, services provided or works performed. The dynamic environment in which companies carry out their activity and the continuous desire to develop/expand with the purpose of increasing their economic performance/minimize risks, determine them to identify and select new investment opportunities. The article focuses on emphasizing the role and use of the accounting information in substantiating direct investment decisions.

Keywords

• direct investment
• financing
• rate of return
• accounting information
• bugeting capital expenditure
• depreciation