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In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic …
Persistent link: https://www.econbiz.de/10005036760
Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul...
Persistent link: https://www.econbiz.de/10008631629
operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to …
Persistent link: https://www.econbiz.de/10008459926
Distributions Companies .have a lifecycle and undergo very predictable and repetitive patterns of behaviour as they grow and develop. At each new stage of development an organization is faced with a unique set of challenges. How well or poorly management addresses these challenges, and leads a...
Persistent link: https://www.econbiz.de/10005002675
Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in … the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added … accounting is influenced by considerations of tax can be significant. …
Persistent link: https://www.econbiz.de/10015216694
methods (evaluation based on assets) the most representative are the followings: Net Accounting Asset (ANC); Net Corrected … Accounting Asset (ANCc); Net Liquidation Asset (ANL); the substantial value; the permanent capital necessary for exploitation. A …
Persistent link: https://www.econbiz.de/10015217730
From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...
Persistent link: https://www.econbiz.de/10015226140
Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of … definition of the financial situation as accounting 1 regulations and to be associated with a certain amount, obtained by …
Persistent link: https://www.econbiz.de/10015226972
the management and accounting profession, in terms of ethics and accountability. Implementation and development of … corporate governance, among many others, also provides accounting information transparency, enhance credibility of published …
Persistent link: https://www.econbiz.de/10015235038
Determining the capital requirement is a procedure for sizing it for a determined period of time in order to efficiently carry out the activity of the entity. An overvaluation of the requirement generates additional costs in interest, commissions, penalties, but also a slower circuit with...
Persistent link: https://www.econbiz.de/10015262924