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IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific coordonator - Prof. Univ. Dr. Mateș Dorel
Persistent link: https://www.econbiz.de/10011094127
manage. According to the results, the analysis of the sample structure reflects the control of microenterprises followed by … strategies by which to provide competitiveness and performance on the long-term. However, the managers' training and competence …
Persistent link: https://www.econbiz.de/10010685578
Through this work I wanted to present the structure and the emphasis on the key accounts operations on operating assets, mentioning that only the most important accounts or those by which accounting operations may be more widespread have been given. Operational assets are those parts of balance...
Persistent link: https://www.econbiz.de/10008787419
The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of
Persistent link: https://www.econbiz.de/10008511847
The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are...
Persistent link: https://www.econbiz.de/10010617426
Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises,...
Persistent link: https://www.econbiz.de/10008787391
research we used methods of documentary research, observation, analysis and empirical observation. Through the specific …
Persistent link: https://www.econbiz.de/10008787497
performance measurement has in todayâ€(tm)s business and second to present a few key elements regarding the performance of the … conclude from the received answers that the majority of companies focus on economic and managerial performance rather than on … social and ecological performance indicators. \\r\\nThis paper aimed to contribute to the literature review development in …
Persistent link: https://www.econbiz.de/10009650786
deeper analysis about the performance indicators, the results demonstrate the actual development stage of the hotel sector …This paper seeks to relate a strategy of diversification to inovativeness and to the performance of a hotel. Due to the … for the studied region of Cluj County based on the presented research methodology. The results show that hotel performance …
Persistent link: https://www.econbiz.de/10010685604
competitiveness. This paper shows the interaction between company performance and human capital, exemplifying this aspect through a … between company performance, expressed by net income, and the quality of the human capital, synthesized by labour productivity. …
Persistent link: https://www.econbiz.de/10010617451