Journal of Accounting and Management Information Systems (JAMIS)

Particularities of financial analysis regarding the users of the information

10/2004 ,   p80..83

Eduard Dinu

Keywords:   financial analysis, financial information, financial analysis instruments, flexibility of instruments, techniques and instruments

Although the importance of standardization of the data base is significant, the specific interests of financial information users impose flexibility of methods, techniques and instruments of financial analysis in order to optimally fundament the decision act. Also, the legal framework in the financial-accounting sector stipulates minimum reporting and analysis recommendations, thus creating the necessary space for the manifestation of specific elements. We consider that traveling the road from general to particular in financial-economic analysis needs to be done, including in the sector of training future specialists in the field.