Credit institutions in Romania include: banks, savings and loan banks in the housing field, credit unions and mortgage loan banks. Since 2012, to all these from the accounting perspective, the International Financial Reporting Standards have been applied. The present paper shall envisage the...

Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation,...

n recent years, many researchers have turned their attention to the changes that have occurred in Romania after the time of its EU accession. The comparative analysis of the evolution and composition of public spending and fiscal policy in the European Union is a theme that aims at addressing...