The present article deals with a number of existing paradigms of the concepts and principles substantiating the elaboration and presentation of the financial reporting situations throughout the world. There are presented and commented the accounting postulates, principles, conventions and...

For the romanian accounting market the implementation of specific accountingoperations using cloud computing based solutions is now a reality. In this article we want topresent the main security issues related to the financial data stored in the cloud, using bothtechnically and financial...

В статье рассматривается понятие и значение метода моделирования при производстве судебных экономических экспертиз, анализируются возможности применения...

Описана система регистрации и обобщения информации о хозяйственной деятельности крепости. Исследованы основные формы учетных документов. Дан анализ учетных...

Рассмотрены отдельные обязательные элементы учетной политики в интегрированных агроформированиях. Даны рекомендации по применению системы счетов...

The fundamental disposition of the CEE 4th Directive is represented by the art.2, in which is stipulated the structuring of the annual accounts in three documents that forms a unitary whole as following: the balance sheet, the profit and loss account and the annex. The annex is a constitutive...