Search Results - subject:"general accounting plan"

An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method

Capusneanu, Sorinel; Preda, Irina-Alina - In: Theoretical and Applied Economics 11(528) (2008) 11(528), pp. 71-78

In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan …

Persistent link: https://www.econbiz.de/10005154477

The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

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...

Persistent link: https://www.econbiz.de/10008740558

La reforma contable española de 2007 : un balance

Gonzalo Angulo, José Antonio - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 183-200

Persistent link: https://www.econbiz.de/10010527248

La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129

particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the …

Persistent link: https://www.econbiz.de/10005087304

COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA

MORARU, MARIA; DUMITRU, FRANCA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 533-541

This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

Persistent link: https://www.econbiz.de/10010815365

LA INSEGURIDAD JURÍDICA PARA LOS ACREEDORES DE LAS SOCIEDADES ANÓNIMAS LABORALES CONSTRUCTORAS Y PROMOTORAS DE VIVIENDAS ANTE EL REAL DECRETO LEY 10/2008 DE 12 DE DICIEMBRE / LEGAL UNCERTAINTY FOR CREDITORS OF CORPORATIONS LABOR AND CONSTRUCTION OF HOUSING TO PROMOTORAS ROYAL DECREE LAW 10/2008 OF 12 DECEMBER

HERNÁNDEZ, Sonia BENITO; DURÁN, María Olga ZÚÑIGA - In: Articulos de REVESCO Revista de Estudios Cooperativos, Segundo Cuatrimestre, pp. 54-78

Este trabajo pretende hacer un análisis sistemático de la normativa contable, así como una interpretación de la norma excepcional en base al conocimiento del concepto de patrimonio neto en relación a la Ley 16/2007 de 4 de Julio y al reciente Real Decreto Ley 10/2008 de 2 de diciembre, por...

Persistent link: https://www.econbiz.de/10008548970