These instructions The set of regulations regarding the shareholders’ equity may also include aspects which, by an inadequate interpretation, represent risk factors. Thus, the research performed within this material identifies the main regulatory risks of this kind, specific to subsequent...

The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...

The study effectuated has for purpose to present the importance of the accounting information in the development of the foreign trade activities, as well as its importance for the statistic system that studies this domain. Thus, in the first part of our paper we will offer a short definition of...

Regardless of the age or profession, we are all part of economic life. As consumers, we look for those combinations of goods and services that ensure the best way to meet our needs, depending on the volume of one’s available resources.The purpose of the theoretical and practical research is to...

Good management is achieved through a relevant and timely information to decision-makers, and other users of accounting information. Responsibility for the development of the economic entity, the overall economy and their performance is primarily managers and equally, accountants and auditors....

The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are...

Nowadays, quality is often divided into service quality and product quality. The dimensions of quality of service are quite different from the quality of product due to the main difference between services and products (service intangibility and the customer who can use it only once). Customer...

In the world of health care, most specialists appreciate information and communication as a major component in this area. Thus, the Internet becomes also in health - the main source of information and communication of professionals in the system, facilitating access to databases, electronic...

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...

Although it is considered that the respect of accountant principles would be an indispensable condition for the insurance of the true and fair view, more and more authors are against this idea, sustaining that such a situation beads to a significant distance taken by the information provided by...