information. Mainly following the great financial scandals the distrust in the reliability of financial-accounting information has …

changed significantly. As part of the economic information, the accounting information evolved as well and its whole circuit … markets worldwide and to aim toward a unique international accounting language, for the taste and understanding of its users …. Historically, Romanian accounting records have been heavily influenced by the use of information for tax compliance purposes. The …

This article provides information on business and therefore need managers to obtain information relevant accounting … accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to …, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of …

support the hypothesis that the accounting information presented in the profit and loss account and in the cash flow statement …

accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised … factors that – in our view – can improve the use of accounting information in managing a company. …

comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to … accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and …

The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and … elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009 … international accounting standards (IAS / IFRS), to the extent that they are relevant to the requirements of the public sector …

In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which …. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from … financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055 …