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

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

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Any business entity is based on labour, nature, capital and entrepreneurial ability in order here 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 here role and use of the accounting information in substantiating direct investment decisions.