The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements. We study the auditor’sresponsibilities in the...

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...

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being performed on companies listed on the Bucharest Stock Exchange (BSE)and RASDAQ market, on a sample of 210 companies. Our observation was conducted in the year2008, the variables...

The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial...

The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in...

Integrated solution for enterprise information system is the ideal solution to optimizethe flow of financial and accounting information The effort to collect, process and disseminateinformation is high and time consuming.Although the idea of integration is not new, informationtechnologies have...

This paper attempts to define the concept of participations and its manifestations in theRomanian economy. Within this research a number of questions related to participations as a form ofeconomic activity have raised, questions that led to the formulation of certain hypotheses which weretested...

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets. Therefore, the objective of the research is todemonstrate the existence of harmonizing...

Corporate governance is concerned with the relationships between a business’smanagement and its board of directors, shareholders and lenders and its other stakeholders such asemployees, customers, suppliers, and the community in which activates. The connection betweenthis topic and creative...

The main correlations established between various elements of patrimony highlightthe existence and the productive potential dimension of the holding and its capacity to generateeconomic and financial resources that will ensure its performance and competitiveness. The mainobjective of the paper...