The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss...

One of the most important aspects of an entity is, without doubt, how to finance it, this being an ongoing concern of managers, particularly seeking the cost reduction of the borrowed capital and the increase of the financial profitability instalment. Accessing irredeemable funds is a reality of...

Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result...

Financial statements aim is to assure an efficient dialogue between the company and the external operators interested in having a good perspective of the entity. Information about the cash flows, as component of financial statements, is useful in providing users of financial statements with a...

Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result...

The insurance companies are required to cover gross technical reserves with permitted assets in accordance with the legal regulations in force, namely prudential rules issued by the Insurance Supervisory Commission in accordance with the European directives on the matter, and the coverage of the...

The merger is considered to be the classic form of restructuring, in the opinion of some authors it represents a concentration of capital in order to survive. Unlike other forms of concentration, the result of merger is the creation of a new company with legal personality or assets to the...

Accounting information is the most accurate, precise, complete and operative information underlying decisions taken in the management process of the economic entity. It may reflect the status at a time, the extent to which their activity is profitable or not and may even provide an overview of...

The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises that wish to obtain only a satisfactory profit....

In a market economy, accounting convergence and normalization have as an objective organizing the operation rules of the accounting information market in order to optimize financial communication. The existence of a market implies the existence of a product. Accounting information represents the...