Foreign trade activities are characterized through a variety of determined elements of specificity, among others, the complexity of the operations of this nature. This material proposes to realize a brief delimitation of this type of activities and, in the same time, to highlight the elements of...

The social role of accounting has increased significantly in the recent decades and this due to the information they provide more and more influence the user behavior in the process of founding the decisions. The Romanian accounting has known significant mutations in recent years. Although there...