The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...

The present investigation is aiming to provide a general overview of academic literature on related party transactions topic. The study is based on the positive perspective and on fundamental (descriptive – conceptual) research type. The main investigation techniques used were: the literature...

The concept of a true and fair view is representative for the submission of the entities’ financial statements, considering that all other principles are derived and shall be subject to it. Along with the entry into force of Directive IV of the EEC, the financial statements should give a true...