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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...
Persistent link: https://www.econbiz.de/10015235038
Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...
Persistent link: https://www.econbiz.de/10008459926
Romanian Abstract: Sub egida globalizării şi internaţionalizării economiilor, procese realizate sub impactul presiunilor financiare în care se mai fac resimţite efectele crizei economico - financiare, fiecare ţară, organizaţie, entitate şi chiar individ în parte, trebuie să...
Persistent link: https://www.econbiz.de/10013017284
The banks have an important role in economy. There is any bank without a risky activity. The goal of this paper is to show that the external auditors have an important role to play in monitoring banks’ risks, and that they are in compliance with supervisory practice. Also, the risk of bank...
Persistent link: https://www.econbiz.de/10008495441
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...
Persistent link: https://www.econbiz.de/10015217730
Pentru finansarea activitatii o firma apeleaza la doua categorii de surse financiare: surse proprii si surse imprumutate. Cele doua categorii de surse de finantare identificate se completeaza reciproc, existand anumite proportii intre acestea care trebuie respectate, deoarece apelarea la credite...
Persistent link: https://www.econbiz.de/10008603091
Romanian Abstract: Acest articol se axează pe situaţiile financiare previzionate întocmite prin utilizarea metodei procentului din vânzări. Sunt prezentate avantajele şi dezavantajele acestei metode. De asemenea este prezentat şi un exemplu practice
Persistent link: https://www.econbiz.de/10013014204
Romanian Abstract: Acest articol se axează pe instrumentele financiare standardizate cum ar fi contractele forward şi opţiunile pe cursul de schimb. Aceste două instrumente derivate sunt prezentate în detaliu. De asemenea este prezentat un exemplu practic pentru a contribui la o mai bună...
Persistent link: https://www.econbiz.de/10013017282
Joining the professional standards (financial audit, evaluation etc.) – required – with the ISO management standards (quality, environment, occupational safety and health, etc.) – considered voluntary – support organizations in meeting mandatory requirements and market penetration....
Persistent link: https://www.econbiz.de/10005002652
The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling and of process management.
Persistent link: https://www.econbiz.de/10005590749