The financial-accounting information in the decision-making process

Abstract

Based on the financial-accounting information included in the financial statements, economic decisions are made regarding: buying, keeping or selling a part of the capital, verifying the management or the managers' accounts, estimating the company's capacity to pay the employees by means of salaries or by providing other advantages, determining the fiscal policy, determining the benefits and dividends. Numerous users rely on these statements as a main source of financial information and consequently it is used and presented so as to meet these users' needs.