The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). IFRS is used in the European Union and many other countries although GAAP system is used principally in ...

THE APPLICABILITY OF THE PRUDENCE PRINCIPLE TO BANK COMPANIES IN THE VISION OF IAS 37

Iren, Radu Riana, (2013)

THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI

Iren, Radu Riana, (2013)

Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the context of the society, in terms of the institutional process. Considering the worship entities role in the social life of community, they are supported by the state with budgetary subventions, but also ...

Violeta, Isai, (2013)