Similar Search Results

STRUCTURAL RELATIONS OF FINANCIAL STATEMENTS AND THE INSTRUMENTS OF FINANCIAL MANAGEMENT

ISAC, CLAUDIA; ISAC, ALIN - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 317-320

fixed assets, current assets, net current assets, capital and reserves demonstrates on the one hand the dynamic nature of …

Persistent link: https://www.econbiz.de/10010815325

The presentation of the capital in financial statements. The concept of maintaining capital

GRECEA, Annee-Marie - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 703-706

, formulates a residual definitionof equity, respectively the right of the shareholders on the assets of anentity after deducting … third party. The concept of capital is synonymous with net assets or equity of the company. In the same time, the capital of … all debts. Thus equity represent the equivalentvalue of inputs which the company must not provide goods or services to a …

Persistent link: https://www.econbiz.de/10010641591

Stocks evaluation in Romanian and international financial accounting

MATES, Dorel; Laura–Adriana COJOCARU - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 518-523

The current activity of an economic entity requires raw materials which, once put into practice, turns into finite production and further on it is rendered valuable. Some of these finite products remain on stock, others are to be rendered valuable and even to cash their costs and thus, the...

Persistent link: https://www.econbiz.de/10010641595

Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya

Abdelali, ABDELKARIM - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 9-12

Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the iron and steel industry, characterized by a simple technological process, conducted in successive stages of processing raw materials and materials from which finished product is...

Persistent link: https://www.econbiz.de/10010815291

Accounting Purpose in Auditing Environmental Aspects in SME

Emanuel, ARTENE Alin; Emanuela, DOMIL Aura; SABÄ‚U … - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 34-37

Lack of regulation and general frameworks for reporting environmental information, determines auditors to avoid areas where their expertise can be useful. Because an environmental audit requires different types of skills, the most rational way of organizing this type of audit seems teamwork,...

Persistent link: https://www.econbiz.de/10010815314

The Role of Managerial Accounting in the Management Process

Ioana-Diana, BUFAN - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 73-76

The process of accounting is in charge with identifying, measuring and communicating economic information in order to allow its users to make the correct decisions and judgments. First of all, it is important to distinguish between the two branches of accounting: managerial accounting, which...

Persistent link: https://www.econbiz.de/10010815318

Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk

Daniela, CIOTINA; Marius, CIOTINA Ioan - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 114-121

This paper makes a brief literature review on symptoms of bankruptcy and prediction models of bankruptcy risk. When it comes to bankruptcy we must start from the symptoms that lead to the financial failure of a company. Financial failure or bankruptcy of a company is an event that may cause...

Persistent link: https://www.econbiz.de/10010815331

EMPIRICAL STUDY CONCERNING THE VIEWS ON THE FORMAT OF CASH FLOW STATEMENTS

SABĂU, LUCIAN IOAN - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 293-300

Following the proposals about the new IFRS that would replace the existing standards on financial statement presentation in IFRSs, IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows, we conduct an empirical study on the opinions regarding the format of the cash flow...

Persistent link: https://www.econbiz.de/10010815341

INSTRUMENTS FOR THE IMPROVEMENT OF CASH FLOW AND FOR THE RATIONALIZATION OF SHORT-TERM FINANCIAL INVESTMENT APPLIED BY MULTINATIONAL COMPANIES

MATES, DOREL; SEUCEA, MIHAI; DUMITRESCU, ALIN; … - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 457-460

The cash flow of the company is an essential element for the application and development of a fluency activity where the payment terms are considered according to the agreement and contracts. Concerning the multinational companies, it is the finance controller’s task to perform a strict,...

Persistent link: https://www.econbiz.de/10010815342

EXECUTION, INTERNAL MONITORING, BUDGET VALUATION AND FINANCIAL CONTROL – ELEMENTS OF DMINISTRATION OF LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

POPOVICI, DANIELA MARIOARA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/ Supplement (2012) November, pp. 520-526

In order to elaborate a functional budget, namely the functionality to allow the nonprofit organization to cash the programmed income on time and assign hereto the corresponding destination as expenses, must be considered certain stages that the manager of organization with the help of...

Persistent link: https://www.econbiz.de/10010815350