THE INFORMATIONAL CONTENT OF THE BALANCE SHEET
       AND THE ACCOUNTING INTERNATIONAL ARMONIZATION

          Assistant Ph.D. Student Gomoi Bogdan Cosmin, bogdan_gomoi@yahoo.com
                               University „Aurel Vlaicu” of Arad


       Abstract: The new economical vocabulary revolves around some very well defined concepts:
globalization, modularization, informational society, etc. In this context each field of the economy
suffers transformations and the rhythm of these transformations is also very alert. In the financial-
accounting field, the new tendencies concern the comparability of the annual financial statements of
the companies in order to send a very accurate information about the company, that can be „read”
and interpreted from any point of the world and also for creating some pertinent comparative
analysis. One of the purposes of these trials is to facilitate the financial analysis and to make the
synthesis documents more eloquent for the users of the accounting information.

       Key words: accounting information, accounting international armonization, balance sheet.

       Jel codes: M41, F00.




                                                 1