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Ciumag, Marin - 2004

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...

Persistent link: https://www.econbiz.de/10015216694

Evaluarea pe baza de active: analiza critica

Goagara, Daniel; Giurca Vasilescu, Laura - 2009

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

The Liquidation - based on Evaluation and Accounting Information

Goagara, Daniel; Giurca Vasilescu, Laura - 2011

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

Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului

ciumag, anca - 2010

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...

Persistent link: https://www.econbiz.de/10015226972

GUVERNANŢA CORPORATIVĂ ŞI PROFESIA CONTABILĂ: RESPONSABILITATE ŞI COMPETENŢĂ PROFESIONALĂ

Paşcu, Ana-Maria - 2012

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

Cu privire la esenţa şi clasificarea capitalului

Balan, Igor; Erhan, Valeriu - 2018

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

Ce vrem să fie costul ?

Iacob, Constanta; Karim, Abdelali Abdel - 2013

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...

Persistent link: https://www.econbiz.de/10015237971

Contabilitatea si Societatea Cunoasterii

Dimitriu, Mihail - In: Studii Financiare (Financial Studies) 11 (2007) 2, pp. 83-91

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...

Persistent link: https://www.econbiz.de/10005036760

ISSUES ON IMPLEMENTATION OF IFRS FOR SMES

MASCA, Ema Speranta; PASCAN, Irina Doina; BATRÂNCEA, … - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 79-87

in the field of the financial accounting information from the new norm IFRS for SMEs …

Persistent link: https://www.econbiz.de/10008753259

IMPLEMENTING SME’S IFRS ON MICRO-COMPANIES ISSUES

MASCA, Ema Speranta; BATRÂNCEA, Larissa Margareta; … - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 89-103

The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application … of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for … which will benefit from easy accounting norms and we don’t agree to impose IFRS for SMEs to all the entities unlisted. …

Persistent link: https://www.econbiz.de/10008753261