The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma could be divided into the following main groups. Dilemma of the user of financial statements. This dilemma consists in determining for whom the integration of accounting in EU...

Economic development and transformation processes, have become much more intense in economic reality in the last years than they have ever been before. At this time has raised a lot of questions about the causes of the actual Global Crisis, future crises, the factors affecting the modern...

The subject of the article is an analysis of the rules of state aid admissibility on the basis of the implementing regulations, adopted by the European Commission in 2004 and 2014 on rescue and restructuring aid. This should lead to verify the thesis that due to the taken up at EU level - in...