The object of the commission contract is represented by performing some services regarding the settlement and the ongoing of the selling contracts at exterior.

The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present...

The gestion accountancy evolved from historical point of view, as the production of goods and the competion evolved.

The main condition for the insurance of a corresponding correlation on the calculation’s basis consists in the correct determination of the two levels of costs which are compared and which reflect, in a way, the rapport between the usefulness values of the compared products. So, there will be...