The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements. In order to avail of a complex image of this issue, we have begun by stating clearly the...

The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect. The going concern assumption is a fundamental principle for drafting the financial...

Activities in uncertain environments, entity relationships both internally and with the environment outside give rise to a range of information needs. Special requests require production of information understandable, comparable, relevant and reliable financial statements included in individual...

Earnings include amounts resulting from the removal of fixed assets and long-term average. The definition also includes income and unrealized gains, for example, those resulting from the revaluation of investment securities and those resulting from the increase in book value of assets within...

The current financial and economic crisis has affected many sectors, but companies have tried to implement marketing strategies adapted to the context. Telecommunication field was affected to a lesser extent, given the customers’ need for communication, need that doesn’t go away, but that...

This paper proposes an analysis of the creative accounting connection with the managing factor which administers informational resources in a company activity. Creative accounting, as it is defined in scientific literature, takes different shapes, “existential complexity” which makes it...

In this context that the indirect costs represent a large portion of the total cost and the cost inductors relate only to production volume but not to other factors, the ABC method ables direct allocation of costs to products and services compared to traditional concepts of cost calculation....

Most experts agree that the implementation of ABC goes beyond analysis to identify activities and cost drivers. For implementation to be successful requires a huge amount of data, and the organization must understand the rigors of implementing ABC. Valuable contribution they provide ABC method...

Romanian companies were privatized listed in the table, forming a highly dispersed ownership, free of activism in managing companies and the emergence of a powerful group of majority shareholders. These companies are controlled by managers and employees or shareholders at the expense of minority...