Financial reporting (FINANCIAL STATEMENT) provides the most general information about the financial situation of the enterprise in order to meet the needs of utility for the users in making economic decisions as well as management of macro economy of the State. FINANCIAL STATEMENT is therefore very important role in the area of economic management, attracting the interest of many objects in the inside as well as outside the business. In the current situation, the economy of our country is developing and gradually integrate into the world economy, these points are not similar in the tradition and practice of accounting is the immediate challenge in the coming years require more perfect accounting system in General and the work established FINANCIAL STATEMENT presentation in particular in order to promote enhanced international harmonization. Our State has taken the policy, the new decree circulars to guide implementation of the business functioning accounting work in order to develop the business and the economy in a sustainable manner. To FINANCIAL STATEMENT really becomes an important tool in economic management, the preparation and presentation of the information on the FINANCIAL STATEMENT should be subject to the accounting standards and accounting mode current.Keywords: financial statements; the decision; macro management; Accounting standards; perfection.Financial reporting (FINANCIAL STATEMENT) provides the most general information about the financial situation of the enterprise in order to meet the needs of utility for the users in making economic decisions as well as management of macro economy of the State. FINANCIAL STATEMENT is therefore very important role in the area of economic management, attracting the interest of many objects in the inside as well as outside the business. In the current situation, the economy of our country is developing and gradually integrate into the world economy, these points are not similar in the tradition and practice of accounting is the immediate challenge in the coming years require more perfect accounting system in General and the work established FINANCIAL STATEMENT presentation in particular in order to promote enhanced international harmonization. Our State has taken the policy, the new decree circulars to guide implementation of the business functioning accounting work in order to develop the business and the economy in a sustainable manner. To FINANCIAL STATEMENT really becomes an important tool in economic management, the preparation and presentation of the information on the FINANCIAL STATEMENT should be subject to the accounting standards and accounting mode current.Keywords: financial statements; the decision; macro management; Accounting standards; perfection.
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