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 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...

The necessity of cash flow appears in the context of the limits of the balance sheet and of the profit and loss account in the reflection of the financial and accounting information. Although the profit and loss account provides a dynamical image of the activity of a company, it does no allow...

Financial consulting agencies and stock markets, generally, have used lately new approaches to measure company’s economical and financial performances. The principle that lays at the basis of these new approaches is represented by the creation of value for shareholders, the increase of their...

In a competitive market the use and protection of the intellectual property (IP) assets could be one of the key determinants for success and development. An increasing share of the market value of innovative small and medium-sized enterprises (SMEs) appears to be derived from their intellectual...

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...

Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the accountability for financial statements preparing...

The central issue of this papaer is linked to competitiveness, in the context of integration in European Union. Big economic-social changes linket to: GLOBALISATION, FREE-TRADE, BUSINESS’ INTERNATIONALIZATION, TECHNOLOGICAL REVOLUTION makes today cometitiveness problems to become the problem...