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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
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Accounting History – the Mirror of Dynamic Economic and Social Development
Ni?oi (Barbu) Nicoleta; Costel, Barbu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1273-1276
begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …
Persistent link: https://www.econbiz.de/10010679564
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Briefing in History of Audit and Financial Reporting
Florin, Dobre; Florina, Popa Adriana; Brad, Laura - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1204-1209
The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial...
Persistent link: https://www.econbiz.de/10010679630
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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
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Evolution of the Institute of Accounting
Kantsurov, Oleh - In: Accounting and Finance (2014) 3, pp. 42-46
The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …
Persistent link: https://www.econbiz.de/10011131911