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

accounting information. The research subjects, presented in this paper, are theoretical, conceptual, methodological and … applicative aspects of accounting information system, in order to raise the quality of governance at macro and micro level in the … field of agriculture. The importance of accounting informing is reflected in the continuous monitoring of production and …

Extremely useful in decisions making, real, clear, complete, credible and relevant accounting information are essential … to the management. Financial accounting provides financial - accounting information publishing the financial statements … accounting is considered as a relevant and reliable source of information if it is adapted to the investement decision, collects …

Accounting standardization represents a uniform system of rules designed for a range of economic entities located in a … particular geopolitical location or in a given geographical area. Accounting standardization aims to achieve the following … information and data. Nowadays, accounting standardization exists in most countries. Romania wants to match its legislation on …

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds … for the Accounting Institution have been established that would determine its further development vector. Priorities in … the Accounting Institution transformation management have been substantiated. It has been proved that the Accounting …

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 …