One of the key factors affecting the efficient use of resources, the increase of shareholders
confidence in the managers of the company, the success in achieving objectives and …

Financial information reported by companies is an element that completes the set of data
necessary to optimize the investment decisions. The extent to which they contribute to the …

The qualitative characteristics of accounting information presented by financial-accounting
reports represent a concept which was subsequently introduced in the national legal …

Prezentul studiu abordează aspectele metodologice și aplicative ale contabilității
operațiunilor de acordare, primire, utilizare, rambursare și decontare a avansurilor în …

CONCLUSIONS, OWN CONTRIBUTIONS, LIMITATIONS AND PERSPECTIVES OF THE
RESEARCH..................................................................................................... 185 Overall …

In the current context, inventory management is an indispensable part of ensuring the
continuity of the entity's activity in terms of performance and optimization. This paper aims to …

Accounting principles are rules that help producers of financial information to recognize,
evaluate, classify and present information. At the same time, they are very general rules …

According to the predetermined or standard price/cost method, stocks of finished products or
agricultural products are recorded in the accounts at the predetermined (standard) price …

The qualitative characteristics of accounting information presented by financial-accounting
reports represent a concept which was subsequently introduced in the national legal …

This paper focuses on the role of the financial information quality, under the issue of
relevance and faithful representation, in the development of the cost of attracted capital. We …