At present, in Romania, the organizational-functional-juridical entity – the group of entity – perceived as an economical reality with an importance that competes with one of the individual entity, in the sense that we orientate our attention over the general acceptation adopted according to...

The accounting treatment for goodwill is far from being accepted, as the constant controversy and contradictions existent between it and the badwill are not yet solved. However, we wonder, in support to all interested groups in Romania, what would be the economic interpretation and perception of...