The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania. Taking intoaccount the fact that the fixed tangible assets represent an important part of the total assets ofthe public sector entities,...

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates...

In the context of multiplication and diversification of the requirements andsocial needs, public administration, together with its authorities needs to operate throughits entire activity to meet and resolve, under the best conditions, the public requirementsand issues. Only by implementing the...

This paper investigates the accuracy of Top of the Companies elaborated byAlba County Chamber of Commerce and Industry and Agriculture based on theirs turnover.Thus, we want a correction to be made for the Top of the Companies and a change to be madefor the Chamber of Commerce and Industry of...

In numerous cases, there are significant differences among the evaluation andpresentation rules applied by entities, members of a group, concerning the elaboration of individualfinancial statements. In their turn, the consolidated financial statements should allow ahomogenous representation of...

The present paper focuses on providing a model of applying the opportunitycost concept on investments in human educational capital. In the first part we haveshown that the real costs of educational capital investment does not involve direct andindirect educational costs only but also the...