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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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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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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