Information disseminated through accounting reports in the public pension system makes the connection of over 8 million people (taxpayers and retired) and the state regarding its ability to meet the expectations for a reasonable income, that is set correctly for the period in which the age or...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

Transformations from the present society and the interdependence's manifestation between economic, social and space organization are emerging towards the necessity of optimizing the space use depending on the present and future requests of the society...

ABSTRACT. Professional accountants have an important role in society, moreover that they can bedistinguished from other professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment to identify the moment of theirchange, of...