Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the...

Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the...

The fast pace of business and the frequent changes in transactions make it impossible to eliminate risks from the financial market. An entity that transacts with financial instruments may be exposed to certain specific risk categories. Under these conditions, the entity is obliged to provide...

Substantiating the concept of equity is an issue of interest to specialists in accounting, taxation and finance. The purpose of this article is to present three of the sensitive issues generated by the concept of equity. One aspect considered is the demarcation of financial liabilities from the...

Current concerns in the field of accounting are circumscribed to the need to perfect a unanimously accepted accounting language to be included in the application, as uniformly as possible, of the principles and accounting treatments as a basis in making financial statements. This approach is...

Intangible assets are often characterized by high initial costs, low or declining costs, scale economies, collective consumption and imperfect substitution. In an economic entity, the more it comes out of a certain element, the unit costs are reduced. Most licensed products can be consumed by...

Business confidence, risk or profitability are inconceivable without the essential input of accounting information. Most economic decisions are based on accounting information or derivatives thereof. The purpose of the article is to demonstrate that the demand for accounting information has...

Capital is one of the key factors to be considered when the safety and soundness activity of bank is evaluation. An adequate capital based serves as a safety network for a variety of ricks to which a bank is exposed in the course of its business. He absorbs the possible losses and provided a...