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The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting … made in the Romanian accounting and tax environment. …
Persistent link: https://www.econbiz.de/10010607180
This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …
Persistent link: https://www.econbiz.de/10008787471
been carried on CEE countries. This paper examines the extent of voluntary internet financial reporting and disclosure of …
Persistent link: https://www.econbiz.de/10008511906
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 …
Persistent link: https://www.econbiz.de/10009650903
within the scope of management accounting and control. This scientific approach was initiated as a result of personal … research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that … conduct management accounting in this sector. We will present a few particularities of the energy system, the current status …
Persistent link: https://www.econbiz.de/10009366172
over time in the Romanian accounting environment. The motivation of the study conducted was based on the strong … relationship between accounting and taxation in the Romanian accounting environment over time, the profit tax being one of the main … regarding the profit tax regulations through the relationship between accounting and taxation. Section 3 presents a brief review …
Persistent link: https://www.econbiz.de/10009366217
financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order …. In this sense, we analyze the absolute and relative market value relevance of consolidated accounting information of …
Persistent link: https://www.econbiz.de/10009366235
The study shows the reasons taken into account by the students in choosing an academic preparation. Free courses and employment opportunities during or after graduation are the most important advantages students expect to receive from an educational program that aims to follow. The empirical...
Persistent link: https://www.econbiz.de/10010607176
The article emphasizes aspects regarding the perceptions of master accountancy graduates concerning the chances to find an adequate job at graduation. These preoccupations are relatively recent in the academic studies. The student’s expectations are often unrealistic, which causes problems to...
Persistent link: https://www.econbiz.de/10010607179
financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order … investors in particular. Regarding consolidated financial statements, the accounting theory knows four perspectives (theories … accounting information (based on the two perspectives) of listed entities between 2003-2008 on the largest three European Stock …
Persistent link: https://www.econbiz.de/10010607188