The major groups confirmed their good performances during the first half of 2011 at all levels: earnings, investment, financial structure and cash flow. However, a number of areas of uncertainty also appeared including the economic context and the volatility of certain components of equity and...

In the first half of 2012, France’s top 70 major groups posted robust business activity on the back of sustained growth in emerging markets. However, compared with 2011, profitability slowed as operating incomes lost momentum and net profits fell by 15% on average. Investment spending was...

Diese Arbeit untersucht, welche Faktoren die unterschiedliche Ausgestaltung von Beteiligungsmanagement in Kommunen erklären. Die Literatur verweist zwar auf die zunehmende Wichtigkeit des Managements von Beteiligungen, aber in der Praxis unterscheidet sich die Steuerung der Beteiligung stark....

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscribe the Public Administrations’ area (S.13), its division into subsectors and...

Исследованы подходы к определению качественных характеристик учетной информации, обосновано их различие для видов учета и целевых запросов пользователей, дано...

The economic globalization is making companies rationalize their structures, intensifying their concentrating operations. Therefore, the description of the activity developed by the companies involved in these kinds of proceses requieres a specific treatment. This paper describes the accountancy...