The comprehensiveness of income, a key definition in accounting, remains contentions despite decades of debate. A review of this debate reveals that investors have traditionally argued for more comprehensive definitions of income, whereas managers have traditionally argued for less comprehensive...

This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of...

The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under...

The public-private partnership (PPP) is the latest trend and it represents a real concern for both the authorities and investors. It is believed that the public-private partnership is a concrete solution for regional development that the European countries want to promote lately. Romania wants...

The concept of "Green Economy" is heavily debated recently because it is considered to be essential for the future global economy. This concept aims to find practical solutions that can be applied in international affairs regarding the environment development as a result of the massive problems...