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The Role of Social Balance Sheet in a Modern Accountancy
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
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Social Strategy and Added Value
Mihai, Varzaru; Antoaneta, Varzaru Anca - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 832-835
researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …
Persistent link: https://www.econbiz.de/10010632363
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Accounting Integration in Corporate Governance System – Factor to Attract Investments
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1398-1403
Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …
Persistent link: https://www.econbiz.de/10010679542
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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