International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is...

Taxation of profits made by companies in general was constantly a topic discussed and interpreted, the relationship between accounting and taxation representing an area of conflict because tax principles and methods are not under the control of the company. Measurement and accounting of the...

The accounting as an instrument of information must offer information to different users of exact information. The information concerning the accounting for the intellectual capital of the enterprise, not only that they can be useful for the inside public, but also to the outside one, as well as...

Using in an appropriate way the professional judgment for the correct application of recognition criteria is a compulsory requirement for the entity. The professional judgment in delimitation and recovery the value of the assets individual or on groups has an important role for the entity...

In the economic context of competitive market of today and from the perspective of European integration, even big companies can get in trouble. Because their executives or managers are not able to deal with difficult issues by taking effective and timely measures, companies may not keep the...

To illustrate the social prestige or the degree of “science” that operates a profession or a scientific discipline begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both as scientific knowledge and as social practice....

The permanent progress of the human society and that one of our present days particularly, have propelled the information as an indispensable need for the decision making process. More and more, the economic entities management is based on dynanism, flexibility and forecast, all these enjoining...

Through the implementation of the VII-th European Directive in the national legislations, the Community countries had established which are the companies obliged to draw up and publlish consolidated accounts. Therefore, as a general rule, the mother company is obliged to supply, alongside with...