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The Role of Social Balance Sheet in a Modern Accountancy

Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726

with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

Persistent link: https://www.econbiz.de/10010925925

Considerations Regarding The European System of National and Regional Accounts – ESA 1995

Bãltãre?u Camelia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1097-1101

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

Persistent link: https://www.econbiz.de/10010926031

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

ЭКОНОМИЧЕСКИЙ И ГРАЖДАНСКО-ПРАВОВОЙ АСПЕКТЫ БУХГАЛТЕРСКОГО УЧЕТА

АНАТОЛЬЕВНА, БРЮХАНЕНКО ИРИНА - In: Вестник Омского университета. … (2012) 3, pp. 216-219

Рассматриваются вопросы взаимодействия бухгалтерского учета и права с освещением экономического и юридического аспектов развития бухгалтерской мысли,...

Persistent link: https://www.econbiz.de/10011232745

БУХГАЛТЕРСКИЙ УЧЕТ КАК ОТРАЖЕНИЕ ЭКОНОМИЧЕСКИХ И ГРАЖДАНСКО-ПРАВОВЫХ ОТНОШЕНИЙ

АЛЕКСАНДРОВНА, БРЮХАНЕНКО ИРИНА - In: Вестник Омского университета. … (2013) 3, pp. 175-177

Осмысливаются вопросы взаимодействия учета и права, освещаются экономический и юридический аспекты развития бухгалтерской мысли, правовой природы...

Persistent link: https://www.econbiz.de/10011233442

AN INQUIRY INTO THE EFFECTS OF MULTIPLE GRADED FACTORS ON STUDENT PERFORMANCE IN MANAGERIAL ACCOUNTING

Mutiu, Alexandra Ileana - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 5-5

As many Managerial Accounting syllabi for live classes are built, the students‘ finalgrade is based on the following …

Persistent link: https://www.econbiz.de/10010838768

New Customer Demands – Chalenge for Accounting Track in Business Faculties

Ionela-Corina, Chersan - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1027-1031

labor market transformations and the new access rules to accounting professional organizations on the demands for accounting …

Persistent link: https://www.econbiz.de/10010838948

A GENERAL VIEW OVER THE STRUCTURAL FUNDS IN TOURISM â€“ CASE STUDY ROMANIA -

Sucala, Lucia; Nistor, Cristina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 10-10

The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...

Persistent link: https://www.econbiz.de/10005770727

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