The present article is the result of the observation, analyses and personal conclusionsover the development of the IFRS at global level, their impact over the national and internationalcompanies all over the world and, nevertheless, the informational inputs from the FinancialStatements which...

An information has value through the financial reporting. Such are taken into account factors such as: the nature of the event referred to financial reporting, the adequacy of the presentation, the credibility and integrity of information, readability necessary to allow some conclusions on a...

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...

In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on...

This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge. The paper aims to justify these positions (as a language of communication, communication tool, social...

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of...

Career guidance and counselling and its numerous services are meant to address issues bordering on career development, social changes and challenges. One of the modern challenges and threats to effective functioning, productivity and efficient service delivery in organizations is rapid changes...

The main objective of this article is to contribute to a better understanding of trust issues within organizations to expand and refine theoretical constructs. Trust is approached in the economic perspective as a social mechanism for management. We seek to understand the role of trust in the...

The purpose of this paper is to create and test the practical application of the business process management maturity assessment based on a case study. Maturity models are used for measuring the performance and maturity of individual functional areas or processes, as well as that of the whole...