In the context of globalization, where traditional borders of trade have been increasingly cast
aside, the accounting information users are met with difficulties in reaching their individual …

Romanian forests account 27.5% of total area and has quite even shares of ownership,
48.5% state forests and 51.5% private forests. From a total of~ 7 million hectares, 3.2 million …

Known as a debatable topic, the relationship between accounting and taxation still
represents a field of convergence and divergence, of tolerance and intolerance. Therefore …

Cash, as a means of money, is a mandatory component of the accounting system because
accounting can only work with values, through which take place the generalization and …

Contabilitatea costurilor ulterioare aferente imobilizărilor corporale are o importanță
deosebită, în special pentru entitățile care dispun de imobilizări corporale, care necesită a …

This article considers approaches to the economic content of the concept of equity, as well
as the theoretical and scientific analysis of the definitions (perspectives) and their functions …

Pursuing the reflection of the close image of the financial position of a company, and its
performance leads to the entities obligation of estimating and recording the depreciation, the …

There are many studies confirming the theory according to which the decisions of the users
of the accounting information depend on the quality of this very information, namely its …

Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to
another. Business continuity perspective should guide the company into the future, without …

As the present financial markets have broadened and deepened, increasing numbers of
firms are utilizing innovative financial instruments to accomplish business objectives and …