Modelarea rapoartelor financiare pentru dezvăluirea informaţiilor privind situaţiile şi rezultatele în cadrul unei entităţi cu activitate venture

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2024-09-20

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CEP USM

Abstract

In a dynamic and competitive environment, management reporting becomes essential for a deep understanding of financial performance. These reports not only provide an overview of profitability, but also highlight areas of risk and opportunity. Profitability analysis plays a fundamental role, allowing the identification of sources of income and costs, essential for growth strategies. In addition, accurate and transparent financial reporting helps build trust among investors and business partners. To improve financial reporting, it is necessary to integrate advanced data analysis technologies and automate financial processes. This not only optimizes efficiency, but also ensures that information is quickly updated, facilitating informed decisions. Thus, the article will explore these themes, contributing to the development of a theoretical and practical framework for improving financial reporting in the context of venture activity.

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Keywords

venture activity, venture capital, accounting, IAS, IFRS, management reports, financial reports, KPI

Citation

UNGUREANU, Viorica. Modelarea rapoartelor financiare pentru dezvăluirea informaţiilor privind situaţiile şi rezultatele în cadrul unei entităţi cu activitate venture. In: Priorităţi ale cercetării în domeniul juridic şi economic şi impactul asupra societăţii contemporane: conferinţă ştiinţifică naţională, ediţia a 4-a. Chişinău, 20 septembrie, 2024. Chişinău: CEP USM, 2025, pp. 20 – 26. ISBN 978-9975-62-849-5 (PDF)

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