Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

Development of trade, as well as its dynamics in the context of globalization, have created the premises of acceleration in the commercial distribution networks expansion, with immediate effects in the sphere of law. Transgression, moreover, was predictable and any legal implication in...

The modifications related to the fiscal regulations in Romania that refer to the VAT encashment system are considered as a fiscal relief for companies. Our purpose is to analyze the way in which the VAT encashment system becomes efficient and companies can benefit from the advantages offered by...

The XXIst century is intended to be the century of information obtained in due time for the adoption of most suitable economic decisions. Nowadays, strategic and operational strategies impose a continuous dialogue with interested parties, also called stakeholders, as users of financial...

Given the nowadays economic instability, we might consider that financial auditors could have been one of the important triggers for the economic crisis. Companies that, shortly after undergoing financial audits and publishing their financial statements, seemed to display a viable and true and...

The Romanian acceptance in the European Union space provided an ample opportunity for re- consideration to the agricultural sector, which has its pillars on the European funding. It is a context that should be exploited to the maximum rates due to the fact that, nowadays, worldwide, the idea...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...