The Annex to the Annual Financial Statements in the Context of the European Directives

Abstract

The annex is a constitutive part of the annual accounts, being a conceptual product mentioned inthe art.2 of the CEE 4th Directive. This synthetic accounting document has the role to explain or to completethe element given by the balance sheet and the profit and loss account. The annex represents a valuableinstrument of informing and analysis for all the users of accounting information. The informative dimensionof the annex is not limited, but the information presentation must respect the principle of true and fair viewand that of the significant importance.

Keywords

• annex
• annual accounts
• true and fair view
• Notes
• synthetic accounting documents