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RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Deaconu, Sorin-Constantin - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 7-7

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or … answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the …

Persistent link: https://www.econbiz.de/10009395361

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Deaconu, Sorin-Constantin; Todea, Nicolae; Cioara, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 24-24

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.

Persistent link: https://www.econbiz.de/10008497428

STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

Ciuhureanu, Alina Teodora; Baltes, Nicolae - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 17-17

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within … efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be … established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a …

Persistent link: https://www.econbiz.de/10008497457

Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment

Ionela-Cristina, Pravãþ; Doina, Pãcurari - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 1109-1113

considered as important the presentation and analysis of this method of financing and of the particularly financial-accounting …

Persistent link: https://www.econbiz.de/10010631797

News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport

Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1622-1626

from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business …

Persistent link: https://www.econbiz.de/10010632184

Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment

Ionela-Cristina, Pravãþ - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1617-1621

related to discounting and lumping in accounting documents. …

Persistent link: https://www.econbiz.de/10010632222