This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of...

CSR (Corporate Social Responsibility) has become a debated subject for public authorities, and also for private companies in the recent years especially as solution to overcome the financial crisis. We seek to create a preoccupation for this domain in Romania, by attracting the public opinion in...

The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under...