implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …

). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …

The accounting professionals currently have an important role within the enterprise and society. Investors, creditors … accountants for accurate financial accounting and financial statements, for an efficient financial management and for competitive …

The Article is devoted to developing basic principles of accounting of biological capital used in agriculture …. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of … Ukrainian and foreign scientists who conduct theoretical and methodological research of the problems of accounting of biological …

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary … institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management … role of accounting in the management of institutions is defined two levels of perception - technical (accounting as a …

of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts … logistics department and accounting department at the request of management. The object of the study is the organizational basis … of accounting of logistics operations in tourism enterprises. The article reviews the theoretical and methodological …

with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …