Significant amounts from the European Union budget are allocated to agriculture nowadays. This is a reality that has impact in the accounting area, which must be reconsidered in order to satisfy the informational needs of this activity sector. The Romanian agriculture also benefits of financial...

In the early 2000s, the accounting has been connected to the international realities. From that moment on, we have witnessed an extraordinary dynamic of the Romanian accounting, evidenced by the many changes that have occurred in the accounting rules. Internationally, the dynamism is also the...

Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...

The European Green Deal describes the vision and strategic orientation of EU members of future public policies, which is designed to harmonize countries' efforts to align national economies with the principles of the circular economy. Among the directions prescribed by the European Green Deal,...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

As the present financial markets have broadened and deepened, increasing numbers of firms are utilizing innovative financial instruments to accomplish business objectives and enhance shareholder value. It is crucial for the financial managers to keep abreast of available financial instruments,...