The present paper is trying to correlate what Demand and Offer mean, from the economical point of view, which in the end tends towards the demand and offer of the accountant information. The objective of the demand and offer of accountant information is to promo te an efficient financial communication, objective that might be reached through the confrontation of the informational offer with the user’s demand. The information given by the enterprises are the basis of numerous economical and political decisions of a considerable importance, reason for which the elaboration of the production rules and the release of the accountant information interests a large group of users. The paper is structured on two important parts The Demand of accountant information: users, hierarchy, informational needs; and The Offer of accountant information, who is giving us the necessary accountant information inside an organization. The offer of accountant information debates the objectives of the synthesis documents and makes suggestions regarding the information that should be released to allow an efficient accomplishment of these objectives. The end of the paper represents the conclusions of the study, conclusions that point out the necessity of accountant information for all the user s, whether they are external or internal user.
demand, offer, demand of accountant information, financial analysts, creditors
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