The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the...

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to...

For estimation the value of the firm, there can be used three approaches: the approach based on assets, the approach based on incomes and the approach based on comparison. Each type of approach include more methods and techniques of evaluation and, in practice can be used all three approaches in...

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...

Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of elements of patrimony and economic-financial operations arising from their movement. The valuation of issues by stocks nature can be defined, depending on the time at which is...

The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we...

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...

Se spune că atunci când Peter Druker, considerat de către The Economist ca fiind ,,Cel mai mare gânditor pe care ştiinţa managementului l-a creat vreodată”, i-a prezentat unui interlocutor al său schimbările previzibile, l-au făcut pe acesta din urma să exclame :,, Ce mi-ai spus...

In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the...

In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively...