International accounting harmonization focuses on improving and reducing the differences between national accounting regulations concerning accounting rules and principles, of general interest, likely to determine the comparability of information in financial statements of institutions,...

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,...

Permanent control is defined as a permanent means acting and providing knowledge, control and monitoring of risks. Supervision of control permanent compartments includes: constant supervision through a set of dispositions applicable at the operational level to ensure legality, security and...

The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at...

The primary objective of the current study is to present a comparative analysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other hand, the IFRS.

In a world in which uncertainty and risk generate alternatives or options, economic life does not raise the question of choosing between risky situations and certain situations, but between different degrees of risk and different possible contexts. The existence of a wide range of risks with...