Showing 1 - 10 of 18
Persistent link: https://www.econbiz.de/10012733044
Over the past decade, Romania's political, economic and social life where subordinated to one major objective: the transition from the pre-1990 centrally planned economic system to a market economy in the context of EU enlargement. The effective conduct of business is an issue of general...
Persistent link: https://www.econbiz.de/10012733183
Integration of each state into the world economic flows requires certain adjustments in different fields of economic life. One of the fields where coordination and harmony are necessary is the field of financial reporting. The worldwide financial community recognizes the need for one set of...
Persistent link: https://www.econbiz.de/10012779768
The purpose of this research is in the introductory part to establish the position of Romanian business combinations (M&A) in the Central and Eastern European M&A market, them recent evolution and the investment climate, knowing that Romania experienced a dynamic growth in terms of both the...
Persistent link: https://www.econbiz.de/10014056886
In public sector the cash basis of accounting has been traditionally used, but in the last period there have been discussions over the benefits of a change to the accrual basis. There are a lot of important supporters of cash basis like IFAC,who issued 21 IPSAS, based on IAS/IFRS, EU commission...
Persistent link: https://www.econbiz.de/10014057728
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
Persistent link: https://www.econbiz.de/10005789995
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
Persistent link: https://www.econbiz.de/10011113222
The present research aims to investigate the manner in which the public sector accounting under transition from cash to accrual base can be accompanied by legislative stability and coherence, using the example of Romanian public sector. The importance of a clear and concise change process is one...
Persistent link: https://www.econbiz.de/10010858368
The present investigation is aiming to provide a general overview of academic literature on related party transactions topic. The study is based on the positive perspective and on fundamental (descriptive – conceptual) research type. The main investigation techniques used were: the literature...
Persistent link: https://www.econbiz.de/10010858369
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...
Persistent link: https://www.econbiz.de/10009395330