In recent decades, due to economic progress the role of accounting information has increased significantly, affecting more and more user’s behaviour in the process of making business decisions. Globalization caused the need of producing qualitative accounting information in the order to help efficiently manage the company and increase its market value. The basic form of publishing the accounting information of a company is represented by the annual financial statements, useful for a wide range of users. Their complex objective consists of, on one hand, satisfying the needs of investors and other users, and support managers in managing the business and, on the other hand, insurance and correction of accounting estimates and assessments. Moreover, the financial statements are a part of the information system of the enterprises and enable the understanding its activity and development. The data from the annual financial statements are used in the macroeconomic analysis and forecasting. Thus, the balance sheets submitted by enterprises are an important information source for the evaluation of the real economy performance. Information technology plays a vital role in the activity of all the organizations, thus for a successful future the accountant must develop in the same time with the evolution of information technologies.