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USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS
Mihai, Florin; Groza, Constantin; Aldescu (Iacob) Elena-Oana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 11-11
accounting data, translating reports in XBRLformat and facilitate adoption of IFRS. …
Persistent link: https://www.econbiz.de/10009395349
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HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Tiron-Tudor, Adriana; Ratiu, Raluca Valeria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 17-17
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...
Persistent link: https://www.econbiz.de/10008776001
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QUALITATIVE MARKETING RESEARCH REGARDING THE IMPACT OF THE ROMANIAN LEGAL FRAMEWORK ON THE ACTIVITY OF LEASING COMPANIES
In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 24-24
In the context of a diversified financial market, companies have identifiedseveral opportunities, including the leasing …. The leasing technique hasn‘t left indifferent the judicial and monetaryauthorities, the parties involved losing quickly … various sectorsof national economy, leasing became the subject of distinctive regulations. In this context,during October …
Persistent link: https://www.econbiz.de/10010555224
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ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING
Stanciu, Ionela Cornelia; Todea, Nicolae - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 22-22
The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that transfers substantially all the risks and...
Persistent link: https://www.econbiz.de/10005467262
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SOME ISSUES ABOUT THE TRANSITION FROM U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Elena, Hlaciuc; Catalina, Mihalciuc Camelia; Stefana, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 28-28
The ultimate goal of a move to IFRS International Financial Reporting Standards isthe rigorous application of a single … Standards (IFRS). Adoption of IFRS(International Financial Reporting Standards) in the US undoubtedly would mark a …
Persistent link: https://www.econbiz.de/10008497420
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ACTUAL ASPECTS REGARDIND THE IFRS FOR SME – OPINIONS, DEBATES AND FUTURE DEVELOPMENTS
Neag, Ramona; Masca, Ema; Pascan, Irina - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 3-3
comparability of SME financial statements around the world and assist SMEs ingaining access to finance. We consider that IFRS for … entities with a moresimple business model. The extent to which IFRS for SMEs can be used for tax purposes remains anissue that …
Persistent link: https://www.econbiz.de/10008497448
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INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"
Briciu, Sorin; Groza, Constantin; Ganfalean, Ioan - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 32-32
formulation of IFRS is implemented to obtain a common language in reportingfinancial data, capable to be interpreted by readers in … Romania, it will be enable to show how IFRS can solve some of thosedifferences. …
Persistent link: https://www.econbiz.de/10008497450
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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
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RELATED PARTY TRANSACTIONS - OVERVIEW
Corlaciu, Alexandra; Tudor, Adriana Tiron - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 6-6
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...
Persistent link: https://www.econbiz.de/10009395330
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THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY
Topor, Dan; Dorin, Ioana; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 15-15
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...
Persistent link: https://www.econbiz.de/10009395331