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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

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

THE IMPORTANCE OF ACCOUNTING INFORMATION IN CRISIS TIMES

Scorte, Carmen Mihaela; Cozma, Adina; Rus, Luminita - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 18-18

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In … on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how …

Persistent link: https://www.econbiz.de/10008497469

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

Tudor, Adriana Tiron; Mutiu, Alexandra - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 4-4

accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at …

Persistent link: https://www.econbiz.de/10005035720

HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

ElÅ¼bieta WysÅ‚ocka - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 15-15

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in … statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its …

Persistent link: https://www.econbiz.de/10005035724

CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS

Shkurti, Rezarta; Leka, Brikena; Bahiti, Rovena; … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2011) 13, pp. 6-6

This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in … Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the … implementation of new accounting standards, the increased requirements for electronic financial and tax reportingand the ongoing …

Persistent link: https://www.econbiz.de/10009150889

AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES

Cuzdriorean, Dan Dacian; Fekete, Szilveszter; Sucala, Lucia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 9-9

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for â€˜accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …

Persistent link: https://www.econbiz.de/10008775999

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

Persistent link: https://www.econbiz.de/10008776010