Market economy in Romania bring corporate takeovers and acquisitions. A purchase or acquisition of capital is the first mega-budget project, because a commercial entity might decide to take another business entity only if it increases shareholder wealth. Looking at this strictly from the...

In specialty literature, the accounting evaluation is defined as the process which consists of the quantification and, on this basis, in measuring in a moneyed expression of the size of patrimonial elements and operations regarding the movement of these elements. Likewise, the evaluation...

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...

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial 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...

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...

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...

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...

The problems of the environment are complex and closely related to a country’s social-economic status, to its progress in general. The economic growth must not deteriorate the environment; in fact it has to guarantee a constant protection correlated with the improvement of the life quality....

The human resource is the most important production factor. The paper identifies the major shifts which took place in the economy sectors regarding the ocupied population and the evolution of unemployment in this period.

The present organization of the accountancy management of R.A.T. Craiova (the public transport company) does not have a welldefined finality, in the sense that there is not an actual calculation of the costs, but the management costs have only a statistic function, being used to collect the...