The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss...

One of the most important aspects of an entity is, without doubt, how to finance it, this being an ongoing concern of managers, particularly seeking the cost reduction of the borrowed capital and the increase of the financial profitability instalment. Accessing irredeemable funds is a reality of...