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RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA

ARTENE, ALIN EMANUEL; DOMIL, AURA EMANUELA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 70-75

In the Romanian economic environment entities are operating, we can find a large number of factors that obstruct the development of many economic entities such as: the perpetual economic and financial crisis, bureaucracy, inflation, competition and many others. In our opinion a solution to...

Persistent link: https://www.econbiz.de/10010815370

THE PARADOX OF GOODWILL: WHY DO WE PAY MORE THAN THE FAIR VALUE? STUDY ON ROMANIAN COMPANIES

FĂDUR, CRISTINA-IONELA; MIRONIUC, MARILENA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 213-220

Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an … of the goodwill and of other intangible assets acknowledged after the transaction, considering that this value is an …

Persistent link: https://www.econbiz.de/10010681299

THE ACCOUNTING SYSTEM IN POLAND – POLSKI SYSTEM RACHUNKOWOŚCI

UNGUREANU, MIHAELA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 32-40

Studying Poland’s economic situation is a challenge for specialists, since it is the country with the best performance among the former communist countries of Eastern Europe. The aim of this article is to examine the variables that have a key role in defining the Polish accounting model in...

Persistent link: https://www.econbiz.de/10010815357

IFRS roadmap or “all road lead to… convergence?”

DUMITRESCU, Diana; BOBITAN, Nicolae - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 675-681

gained momentum. The survey focused on the existing and proposed IFRS guidelines and its anticipated 2016 IFRS adoption. The … accounting standards for adoption of IFRS. Building on literature reviewed, this paper analyzes the IFRS implementation, disputes … the viability of the considerate time-line for IFRS adoption and integration. This paper seeks to answer the question …

Persistent link: https://www.econbiz.de/10010641574

NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS

CERNUSCA, LUCIAN - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 109-114

the other hand, the IFRS. …

Persistent link: https://www.econbiz.de/10010681294

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

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

The present paper aims to highlight the dynamic nature of the balance sheet as a component of annual financial statements and the informational support offered by the indicators calculated for financial analysis. In the first part of the paper there are presented some theoretical issues about...

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

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