Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an unidentifiable intangible asset, which raised the interest of many accounting researchers. In this paper, we aimed to analyze the annual financial statements of the foreign companies...

The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which...

The present financial crisis revealed serious deficiencies in the banking corporate governance and emphasized the need of major improvements in their corporate governance techniques. In this respect, we believe that it is crucial for the banks to stop focusing on what they considered important...

Corporate governance concerns the way in which companies are managed and controlled. For efficient management of companies, these are recommended either to use the dual system of management, which, implicitly, assumes a board independent, supervisory board, respectively, or to establish...

Corporate governance is no longer a new topic, but is in a constant controversy. This paper aims to establish the importance of external financial audit in improving corporate governance, a premise for survival, continuation and development of entities in the current economic climate. The core...

CSR (Corporate Social Responsibility) has become a debated subject for public authorities, and also for private companies in the recent years especially as solution to overcome the financial crisis. We seek to create a preoccupation for this domain in Romania, by attracting the public opinion in...

The global financial crisis has forced management to offer strategic directions well motivated and to engage points of view that go beyond short-term financial results, thus preparing their companies to a more direct approach to the apparent risk, by anticipating the adverse impact on the...

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.

A current issue of organizations for the last 20 years is represented by the analysis of the information relevance, management tools and their influence on the decisional process. The main challenge however resides in the way organizations, in general, and control tools, in particular, respond...