The scope of this article is to underline the overall economic impact of Single Euro Payments Area adoption upon the major players in the payments industry. Our study is structured on chapters that present the implications of SEPA on the banking industry, the project’s consequences in respect...

Întreprinderile publice au reprezentat pe parcursul timpului o modalitate aflată la dispoziția statului pentru a contribui la dezvoltarea economică și socială a țărilor. Deși rolul acestora s-a restâns semnificativ în întreaga lumea începând cu sfârșitul anilor 1980, nu poate fi...

In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

In this study authors argues that diversification plays an important role not only in personal financial investment, but also in corporate strategy.

Romanian Abstract: Incertitudinea generalizată reprezintă un fenomen cu care managerii de astăzi se confruntă, ca parte a experienţei lor profesionale, iar existenţa sa face dificil de anticipat modul în care mediul de afaceri va evolua sau care vor fi consecinţele deciziilor pe care un...

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...