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REASSESSEMENT, ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS
Victoria, Firescu - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 224-229
statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting … information because only a suitable policy will lead to credibility assessment and relevant data financial statements of assets … not reached a consensus on optimal accounting measurement. The Romanian accounting, revaluation model leads to tangible …
Persistent link: https://www.econbiz.de/10010819574
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GENERAL ASPECTS ON THE ACCOUNTING ESTIMATION- FAIR VALUE REPORT
Serban, Claudiu; Simion, Dalia; Armaselu, Sabin - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 115-120
In the current context of the global economy, marked by profound changes, obtain as accurate a picture through financial reports is of undeniable importance and significance of the value is very complex. The result of the evaluation, the purpose of financial reporting, is, most often to express...
Persistent link: https://www.econbiz.de/10010819582
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ASPECTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE IAS GOVERNING IN GLOBAL CONTEXT
Rosu-Hamzescu, Niculina - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 143-150
The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the … International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name … “international accounting standards”. The present paper approaches aspects regarding both the IASB governing and the international …
Persistent link: https://www.econbiz.de/10010819593
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ASPECTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE IAS GOVERNING IN GLOBAL CONTEXT
Rosu-Hamzescu, Niculina - In: Annals of University of Craiova - Economic Sciences Series 1 (2012) 40, pp. 75-82
The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the … International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name … “international accounting standards”. The present paper approaches aspects regarding both the IASB governing and the international …
Persistent link: https://www.econbiz.de/10010627886
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ASSESSMENT AND ACCOUNTING INFORMATIONSPECIFICTO COMBINATIONOF ENTITIES, INTHECURRENT ECONOMICCONTEXT
Goagara, Daniel; Domnisoru, Sorinel; Vînatoru, Sorin - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 64-69
shareholder wealth. Looking at this strictly from the perspective of accounting information, we believe that the role of … global asset assessment to reveal potential synergies, something which we consider it appropriate to highlight the critical …
Persistent link: https://www.econbiz.de/10010550601
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Evaluation Bases in Accountancy
Ecaterina, Ioana; MITU, Narcis - In: Annals of University of Craiova - Economic Sciences Series 3 (2008) 36, pp. 1524-1533
In specialty literature, the accounting evaluation is defined as the process which consists of the quantification and …
Persistent link: https://www.econbiz.de/10005176871
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A new approach on evaluation and accounting information specific to bankruptcy
GOAGR, Daniel; VASILESCU, Laura GIURC- - In: Annals of University of Craiova - Economic Sciences Series 1 (2009) 37, pp. 182-191
An entity may experience minor difficulties, but it may face also crisis situations, which most often are the result of a long process of depreciation of their economic and financial condition. In specific circumstances (such as the financial crisis) all entities can face difficulties: the small...
Persistent link: https://www.econbiz.de/10008862626
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Accounting practices regarding merchandise imports on one’s own account, on short-term credit
BUDACIA, Lucian Constantin Gabriel; ROSU-HAMZESCU, Niculina - In: Annals of University of Craiova - Economic Sciences Series 2 (2008) 36, pp. 885-896
The paper presents in the first part theoretical aspects regarding merchandise imports on one’s own account, on short term trade credit. In the second part it approaches a practical application of accounts related to merchandise imports on one’s own account, on short term trade credit....
Persistent link: https://www.econbiz.de/10005001815
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STATUTORY AUDIT
MORARIU1, Prof. Ana; D, Ph.; Domnişoru2, Prof. Sorinel; … - In: Annals of University of Craiova - Economic Sciences Series 1 (2009) 37, pp. 67-74
The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the...
Persistent link: https://www.econbiz.de/10008862615
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INNOVATIONS OF THE ABC METHOD IN THE COST CALCULATION
Ion, Ionescu - In: Annals of University of Craiova - Economic Sciences Series 1 (2009) 37, pp. 46-52
The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting … accounting, in the 1980s there was developed and implemented the ABC method, which is based on two complementary orientations … administration accounting. …
Persistent link: https://www.econbiz.de/10008862625