In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques and...

A special issue that is raised in the case of accountant system connected to fiscality is that of drawing the true image of the financial position and the entity’s performances by converging the accountant rules with the fiscal ones, of the regularity and correctness of the financial...

Any juridical persons as a person that pays taxes( and sometimes that does not pay taxes also) has the following obligations: the fiscal registration at the recognized territorial authority, the realization and the reception of the fiscal documentation, the registration of the operations and the...