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...

Starting from the global nature of the current crisis, we have considered as being necessary to point out its effects on the financial reporting and, implicitly, on the requirements for the corporate governance consolidation in order to ensure the economic and financial stability desired. The...

The transactions with payment based on shares represent a payment condition more and more used in the new economy. The transaction may mean either the effective transfer of the capital instruments or the cash settlement – depending on the value of some capital instruments. The basis of these...

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive 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...

The member countries of European Union have included in their competence list the elaboration of certain standards regarding the fiscal system. The fiscal-accountancy correlation may get shaped for the following period of time, firstly through regulations. From this point of view, it is well...

This article describes the variable costs method and its adaptation possibilities to the Romanian general accounting plan. There are described the three variants of the variable costs method and presented the methodological stages that are passing through managerial accounting using the 9th...

The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of...

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC...

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the...

The financial documents underlying the analysis of credit are the annual accounts. The financial statements of a company contain a series of relationships characteristic to the type of activity undertaken by it, and they can be described by analyzing individual components of each financial...