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FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS
Gherai, Dana Simona; Balaciu, Diana Elisabeta - In: Annales Universitatis Apulensis Series Oeconomica 1 (2011) 13, pp. 3-3
The aim of this paper is to bring into attention the creative accounting phenomenon. Typesof creative accounting practices has been examined comparing scandals occurred in large companiesin the last two decades. In order to realize this scope we define the concept of creative accounting andits...
Persistent link: https://www.econbiz.de/10009150892
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THE INFORMATIONAL RISK - OPERATIONAL RESEARCH OVER THE NET ACCOUNTING RESULT
Danescu, Tatiana; Prozan, Mihaela; Danescu, Andreea; … - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 16-16
There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....
Persistent link: https://www.econbiz.de/10010838732
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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THE ANNUAL REPORTS AND FINANCIAL DECISIONS
Berheci, Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 17-17
Although one may say that the components of financial statements maybe considered autonomous and independent elements, the whole accountingprocessing procedure ends with a set of financial statements that are closelyinterconnected from the information viewpoint. Therefore, the earnings are shown...
Persistent link: https://www.econbiz.de/10005001877
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FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS
Hlaciuc, Elena; Mihalciuc, Camelia; Apetri, Anisoara - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 19-19
The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial...
Persistent link: https://www.econbiz.de/10005609294
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THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES
Mariana, Man; Liana, Gadau - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 13-13
The evolution, the development of increasingly complex activities emphasizes the utility,the necessity of the profit and loss account in the financial reporting by increasing the interest in theenterprise performance, especially for the dynamic information that this situation can provide.In this...
Persistent link: https://www.econbiz.de/10008775994
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BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS
Dragu, Gabi Georgiana; Putan, Alina; Marian, Aitai - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 11-11
According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13), its division intosubsectors and also to...
Persistent link: https://www.econbiz.de/10008776020
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THE CRISIS AND THE COST MANAGEMENT
Briciu, Sorin; Sas, Florentina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 27-27
the global economy, in general, and the developing countries, inparticular. It also has in view the most appropriate …
Persistent link: https://www.econbiz.de/10008497442
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DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR
Bunget, Ovidiu Constantin; Dumitrescu, Alin Constantin - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 11-11
Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot … skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk … should ask the managementinformation concerning any significant fraud or error has been detected in order to detect …
Persistent link: https://www.econbiz.de/10008497433
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ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS
Cenar, Iuliana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 5-5
This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...
Persistent link: https://www.econbiz.de/10009395329