Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts...

The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from...

Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

After the Second World War, in USA and in the capitalist Europe, a new economic growth regime emerges, known under the name of : the “ford regime”. This regime is based on four main institutional issues : the “ford” wage proportion – which organises the sharing of productivity gains;...

In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill. Fonds de commerce represents a set of...

This paper disseminates the results of the development process for a financial analysis information system. The system has been subject to conceptual design using the Unified Modeling Language (UML) and has been implemented in object-oriented manner using the Visual Basic .NET 2003 programming...

Disclosure is a fundamental theme of the modern corporate regulatory system and involves the provision of information by companies to the public in a variety of ways. Corporate governance makes no exception, having earned a topical place in the European Union policies. This article investigates...