TABLOUL EXPLICATIV DE VARIAŢIE, BALANŢA MUTAŢIILOR Şl TABLOUL PLURIANUAL AL FLUXURILOR DE TREZORERIE

Abstract

A conceptual accounting environment represents a theoretical element planning though acoherently accountancy development. This has an instrument though which accounting profession wanted toprotect it self against public power tentative pooling accountancy normalization activity.On IASB view, companies all over the world are making financial standings for being presented toexternal users, even if they look alike to a country to another, they are different from the point of view of contentdue to some agencies: social factors , economic , juridical and cultural. These factors are leading for differentdefinitions usage of financial standings elements and their evaluation. It has influenced also the applicable area.