The approached field presents a display of the role of real estate knowledge, the cadastral
surface, for a correct evaluation process of real estate properties, three sides of cadastral …

The accounting principles should be considered an essential element in the preparation and
presentation of financial statements, with our analysis focusing especially on the relative …

The qualitative characteristics are those features that give utility and value to the information
presented in the financial statements. They are features derived from the normalization of a …

In the „life” of an economic entity intervenes from the very beginning the formation of an
initial capital which is, always, the share capital. Subsequently, this shareholders' equity …

În secolul al XIX-lea, odată cu înființarea celor dintâi școli comerciale apar germenii unei
gândiri proprii care primesc forme tot mai precise cu cât ne apropiem de finele secolului …

In this article, we shall present a review of the literature regarding two of the most debatable
and ancient concepts in accounting: conservatism and optimism. While some academics …

In contemporary and competitive economies costs represents an important instrument in the
decision making process. The decision making process at the company's management level …

The establishment of the utility of the agricultural machines' evaluation is based on a
welldefined objective within the real estate entity through the fact that it reflects an accurate …

The normalization result in the recognition of items in the financial statements, aims to
establish criteria for recognition, helping to a more accurate positioning of items in the …