Information disseminated through accounting reports in the public pension system makes the connection of over 8 million people (taxpayers and retired) and the state regarding its ability to meet the expectations for a reasonable income, that is set correctly for the period in which the age or...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

Transformations from the present society and the interdependence's manifestation between economic, social and space organization are emerging towards the necessity of optimizing the space use depending on the present and future requests of the society...

ABSTRACT. Professional accountants have an important role in society, moreover that they can bedistinguished from other professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment to identify the moment of theirchange, of...

ABSTRACT. Academics‘ work means a great responsibility in preparing young generations ofgraduates in different fields of knowledge, as well as in the future of society, the future state ofthe nation. That is why we considered appropriate an approach the coordinates of short-termbenefits...

The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the...

Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the...

The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand...