The main objective of international accounting bodies is represented by worldwide
accounting harmonisation. However, this process faces difficulties which arise from matters …

Steps in making the Romanian accounting system compatible with the ones used worldwide
are determined especially by the new configuration of international economic relations …

The implementation of up-to-date technologies in the accounting system of modern entities
is a topical subject, by the desire of enterprises to align themselves with the current of …

The fall of the communist regime, the transition from a planned and centralized economy to a
new market economy, have generated profound changes, not only in the organizational …

The depreciation policies defined by a company influences its performance. To exercise this
influence, a special attention should be given to variables involved in determine the …

Unele studii au identificat faptul că o presiune fiscală mărită determină contribuabilul să
recurgă la sustragerea de la plata taxelor, amânarea plății impozitelor, nedeclararea …

The main objective of international accounting bodies is represented by worldwide
accounting harmonisation. However, this process faces difficulties which arise from matters …

The accounting information offer is influenced, on the one side, by external factors and their
pressure on the accounting system, and on the other side by the way in which the …

The primary role of accounting is to provide high quality financial information to a wide range
of users. In today's economy characterized by the globalization of financial markets and the …

A conceptual accounting environment represents a theoretical element planning though a
coherently accountancy development. This has an instrument though which accounting …