In an accounting system with a lot of regulations, in which entities are offered the possibility to choose out of a series of options as regards the presentation of operations in accounting, in a system in which the information users’ decisions mainly rely on what the financial statements...

The paper presents an interesting analysis of the future economic development of EU countries, offering in the same time some comparisons with USA. Starting with an analysis of the annual dynamic rates of GDP for the EU countries, during 2000-2012, there are identified two periods which are...

An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a...