The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania. Taking intoaccount the fact that the fixed tangible assets represent an important part of the total assets ofthe public sector entities,...

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on...

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates...

Our research includes the main results of an empiric study on the role and utility ofthe financial audit in Romania and Spain.We undergone our research on a statistic population formed by the main three groups involved infthe financial audit process: the financial auditors, financial managers of...

This paper investigates the accuracy of Top of the Companies elaborated byAlba County Chamber of Commerce and Industry and Agriculture based on theirs turnover.Thus, we want a correction to be made for the Top of the Companies and a change to be madefor the Chamber of Commerce and Industry of...

Sport is an institution interesting to study, being similar, but also different fromtraditional business organizations. Significant segments of sport have copied practices and thevalues of the business world, and as a result have been designed strategic plans, and players andadministrators have...

The present paper presents aspects related to the financial position of 74 companieslisted at the Stock exchange in Bucharest. Different points of view regarding the connectionbetween the balance sheet and the financial position of economic entities in general are presentedalong the first part...

Tourism, by its nature, generates important economic, social, political, and culturaleffects on the society as a whole, thus playing an indisputable role in the development of a nation.As a socio-economic activity, tourism represents, by its content and role, a distinct domain ofactivity, a...

The article aims to analyze world-wide financial crisis’ impact and implications asregards assurance for financial reporting, starting with and comparing reactions of internationalaccounting and audit professional organizations, as regards possible accounting professional’scontributions to...