European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the … accounting polici …

The diversity of the accounting informational needs has determined the establishment of two representations of the same … reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From …

This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania … changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the … method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both …

level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting … accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive … knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the …

Our interest in this subject resides in the need to understand the new meanings of accounting and financial reporting … accounting in knowledge-based economy. One of this paperâ€(tm)s objectives is to carry out a study at the macroeconomic level …

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. …

accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to … accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine … the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more …

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. …

If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods … and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able …