The issues discussed in the work to which we refer (Post-inspection tax dispute [Diferendul fiscal post-inspecţie], CH Beck Publishing House, Bucharest, Romania, 2016) was treated from various angles of approach and other works by the author, but this time it is brought in stake-holders...

The doctrine of western European, especially French, concerning driving through the costs is defined as a technique for analyzing the activity of an enterprise, a data processing method, having mainly aim to understand the different functions of business costs (of production, commercial,...

Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory...

The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

Free movement of goods is a regime under which goods do not encounter at borders, no hurdle set by the State, regardless of whether they are imported or exported according to article 23 of the EC Treaty, the community is founded upon a Customs Union which shall comprise all trade in goods which...

Transparency of information, indispensable for competitiveness in the market is an efficient operation of corporate governance systems, especially control systems. The issue of governance should be seen as a fundamental pillar of fraud against the pressures to induce frauds, due to lack of...

Statement of cash flows presents useful information about changing the company's financial position, allowing assessing the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury forecasts...

The opening of the accounting to the actuarial calculation is a normal consequence of its evolving spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a...

The basic idea when evaluating the companies on the basis of the cash-flows expected to e generated in the future consists of up-dating the available cash-flows at an appropriate rate of the expected yield. However, the matter gets complicated if considering the fact that we can utilize both the...

In this paper, we give the mathematical theory of the credibility model incorporating risk volumes. In the simple model of Section 1, we assumed that the risk volume was the same for all years. Often, in particular in reinsurance, one wants to allow for varying risk volumes, and for that purpose...