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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
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Impact of XBRL on Financial Reporting in Romania
Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340
In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...
Persistent link: https://www.econbiz.de/10010679578
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Evolution and Tendencies Concerning the Romanian Insurance Accounting
Mihaela, Botea Elena; Nicoleta, Sahlian Daniela - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1451-1456
). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …
Persistent link: https://www.econbiz.de/10008854945