The annual financial statements prepared by the agricultural company provide information
on potential cash balances concerning exploitation, financial and extraordinary activities …

The approach of the Romanian public accounting change is determined mainly by the EU
accession process, namely the need for convergence with the accounting system specific …

The reality of these days proved the fact that, real and opportune economical–financial
information represents the key to decision grounding by the different categories of users …

In the actual context of accounting nomination and globalization, the requirement for
information which reflects the reality and which allows comparison between time and space …

The objective of this Standard is to describe the accounting treatment for tangible assets.
The main problem for the accounting of tangible assets it is identifying the moment of …

Accounting records underlying the grant help pay public entity to achieve its objectives
through a systematic and methodical approach that assesses and improves the efficiency …

The annual financial statements prepared by the agricultural company provide information
on potential cash balances concerning exploitation, financial and extraordinary activities …

Accounting organization of economic operations with regard to financial and operational
leasing is achieved taking into consideration the specific aspect, among which we mention …

Romanian legislation stimulates company management to practice a estimative
management of work positions, by granting them public aid for sustaining the effort to train …

The present paper analyzes the accounting and fiscal aspects of the elimination operation
for tangible fixed assets that are partially amortized. For this purpose, we have started from …