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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

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

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

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