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ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

Rotila, Aristita - In: Studies and Scientific Researches. Economics Edition (2013) 18

the involvement of European Union in the convergence process taking place on a global level in the realm of financial …

Persistent link: https://www.econbiz.de/10010737129

NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP

Breahna-Pravat, Ionela-Cristina; Diaconu, Diana-Maria - In: Studies and Scientific Researches. Economics Edition (2013) 18

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being … International Accounting Standards Board (IASB).In this respect, at first it is noted the convergence of U.S. standards with the … international ones, respectively the convergence of U.S. GAAP - IFRS standards, that, at least in theory, are not so different from …

Persistent link: https://www.econbiz.de/10010895097

THE REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS

Mihaela, Luca - In: Studies and Scientific Researches. Economics Edition (2008) 13

In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users...

Persistent link: https://www.econbiz.de/10008471995

CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY

Simona-Elena, Dragomirescu; Daniela-Cristina, Solomon - In: Studies and Scientific Researches. Economics Edition (2008) 13

Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical...

Persistent link: https://www.econbiz.de/10008471997

THE BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA

Aristita, Rotila - In: Studies and Scientific Researches. Economics Edition (2008) 13

The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants, standards that are references when it comes to...

Persistent link: https://www.econbiz.de/10008471998

THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

Mircea, Muntean; Doina, Pacurari - In: Studies and Scientific Researches. Economics Edition (2008) 13

Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European...

Persistent link: https://www.econbiz.de/10008472002

THE INSTITUTION OF ACCOUNTING NORMALISATION IN ROMANIA – HISTORY AND PRESENT

Rotila, Aristita - In: Studies and Scientific Researches. Economics Edition (2014) 19

The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can be more or less restrictive. The present article is...

Persistent link: https://www.econbiz.de/10011085410

CONCEPTUAL DELIMITATIONS REGARDING THE SALES FORECASTING METHODS. CASE STUDY FOR THE SEASONAL COEFFICIENT METHOD

Dragomirescu, Simona Elena; Solomon, Daniela Cristina - In: Studies and Scientific Researches. Economics Edition (2014) 19

One of the most important stages in the budget drafting process is the sales forecasting. As a matter of fact, the sales affect the whole activity of a company, their variation being considered the main risk factor for the performance and the financial position of the company. Sales forecasting...

Persistent link: https://www.econbiz.de/10011085428

VALUE OF THE NET TREASURY AND ITS IMPLICATIONS ON THE FINANCIAL STABILITY OF THE COMPANY

Solomon, Daniela Cristina; Bucur, Iulia Andreea - In: Studies and Scientific Researches. Economics Edition (2014) 19

Practice proved that the management process cannot be based on routine and intuition, but on scientific analysis, on deep knowledge of the actual situation, as well as on identifying the vulnerabilities and the development opportunities. The economic and financial analysis performed by means the...

Persistent link: https://www.econbiz.de/10011085429

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Breahna-Pravat, Ionela-Cristina - In: Studies and Scientific Researches. Economics Edition (2014) 19

The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these...

Persistent link: https://www.econbiz.de/10011085435