This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

The present dynamics of the economic environment imply the existence of permanent exchange between the world states’ economies. This fact is benefic for and desired by all the participants on the international economic transactions market, but it may also imply some risks. Thus, they must have...

Balanced Scorecard is a newly recognized concept applied in the public institutions system. The purpose of this paper is to bring forward a concise perspective over the experience of other countries regarding the implementation of this concept and, as a result, stating a conclusion about the...

A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of...

Balanced Scorecard is a new control tool in public entities, especially in universities. The aim of this paper is to analyze the possibility of implementation in Romanian universities. At an international level, this concept was used at the beginning by the private sector, followed by its usage...

The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS) focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year...

As in many other fields, the Romanian public accounting system before and after the adherence to the European Union is characterized by vast change. Under these circumstances, it is mandatory to conduct an organizational assessment through SWOT analysis in order to understand which are the...

The Agriculture theme raises a lot of problems fom the point of view of its reflection in the public sector accounting. In this context, at international level, there was need for a separate international regulation on this topic. According to IAS 41 Agriculture, a project has been subject to...