The perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the deductibilitydegree of depreciation in establishing...

This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In order to answer this question we start by presenting the type ofcrisis we are dealing with at present, the causes and the effects on the international and nationaleconomic...

Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...

Our theoretical research was developed based on Papineau‘s methodology inorder to be able to develop a comprehensive framework by constructing an internal history ofthe literature. By using this particular approach the main body of the literature is summarizedconducting in the end to a...

The paper examines the value relevance of accounting information in Romaniancapital market between 2005 and 2010. Value relevance can be interpreted as the usefulnessof accounting data for decision making process of investors and usually its existence is givenby a positive correlation between...

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...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...