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A VIEW UPON THE HISTORY OF THE PEASANT ASSOCIATION

Alexandra, Pop Stanca - In: Annals of Faculty of Economics 1 (2013) 1, pp. 523-532

The whole social and economic life is based on some form of association. People live in societies, so the idea association appeared in the most natural way, at first in an unconscious form, moving later towards the conscious and organized association. Seeing that through the association they...

Persistent link: https://www.econbiz.de/10010685595

TAXATION OF FINANCIAL SECTOR AFTER THE CRISIS IN THE EUROPEAN UNION

Eugenia-Ramona, Mara - In: Annals of Faculty of Economics 1 (2012) 2, pp. 477-482

Taxation of financial sector is an important issue of the actual fiscal policy, especially after the economic crisis impact. By taxing the financial sector, it is intended taxation of financial transactions, and financial activities. European Union supports the taxation of the financial system...

Persistent link: https://www.econbiz.de/10010617439

DOES THE MAASTRICHT CONVERGENCE CRITERIA WORK?

Zoltán-Krisztián, Karsai - In: Annals of Faculty of Economics 1 (2012) 2, pp. 107-114

is to enhance the Maastricht convergence criteria'(tm)s and the Stability and Growth Pact'(tm)s role as a monitoring … propose new potential explanatory variables which could enhance the role of the Maastricht convergence criteria and the … nominal convergence, while others (real labour productivity) contribute to the real convergence. The explanatory power of the …

Persistent link: https://www.econbiz.de/10011150722

THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

Mihaela, Gondor - In: Annals of Faculty of Economics 1 (2012) 1, pp. 713-719

This paper examines the role of Automatic Fiscal Stabilizers (AFS) for stabilizing the cyclical fluctuations of macroeconomic output as an alternative to discretionary fiscal policy, admitting its huge potential of being an anti crisis solution. The objectives of the study are the identification...

Persistent link: https://www.econbiz.de/10011150740

EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE

Irina, Andreicovici Ionela - - In: Annals of Faculty of Economics 1 (2011) 2, pp. 453-458

The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme \"New valence of evaluation in accounting\" under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more comprehensive study of relevant literature in...

Persistent link: https://www.econbiz.de/10009650897

RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW

Dumitru, Matis; Giorgiana, Bonaci Carmen - In: Annals of Faculty of Economics 1 (2011) 1, pp. 629-635

Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main...

Persistent link: https://www.econbiz.de/10009366117

HISTORICAL COST VERSUS FAIR VALUE

Diana, Cozma Ighian - In: Annals of Faculty of Economics 3 (2009) 1, pp. 860-865

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Persistent link: https://www.econbiz.de/10008511868

CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED

MIRELA, PAUNESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1097-1100

The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no exception from the

Persistent link: https://www.econbiz.de/10008511882

CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS

Adela, Deaconu; Cristina, Nistor; Dan, Cuzdriorean - In: Annals of Faculty of Economics 3 (2009) 1, pp. 877-882

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re

Persistent link: https://www.econbiz.de/10008511959

SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE

Adela, Deaconu - In: Annals of Faculty of Economics 3 (2009) 1, pp. 883-887

For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati

Persistent link: https://www.econbiz.de/10008512080