The financial reports are elaborated for the users that have enough knowledge on the business and economic activities and that study and analyse the information carefully. According to OMPF 1802 from December 29, 2014, OMPF 773/2015, OMPF 123/2016, the entities can be grouped into micro entities, small, middle and big entities. The grouping is made according to the trial balance finished at the end of the financial exercise 2014/2015. Those that have chosen a financial exercise different from the current year, determine the respective criteria, so that the end of the financial exercise can be on a date subsequent to the date of January 1, 2016, according to OMPF 123/2016
