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Romanian Accounting - A Tale of Two Standards

Deac, Marius - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 89-98

accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP … differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of … 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No …

Persistent link: https://www.econbiz.de/10011067132

Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting

Monea, Alin - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 183-190

This paper presents some aspects regarding inventories. In many business inventories are the most important assets. The accounting for inventories is a major consideration for many entities because of its significance on both the income statement (cost of goods sold) and the statement of...

Persistent link: https://www.econbiz.de/10011067014

The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards

Răvaș, Bogdan - In: Annals of the University of Petrosani, Economics 11 (2011) 2, pp. 257-264

current or noncurrent distinction. Departure from the requirements of an IFRS is allowed only in the extremely rare … circumstance in which the application of the IFRS would be so misleading as to con-flict with the objectives of financial … from the IFRS. …

Persistent link: https://www.econbiz.de/10011067035

Fiscal and Accounting Implications of Income Tax in Romania

Monea, Alin - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 191-198

This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected...

Persistent link: https://www.econbiz.de/10011067039

Necessity And Reality Between Information Transparency In Performance SMEs To Track

Iacob, Constanţa; Simionescu, Silvia - In: Annals of the University of Petrosani, Economics 10 (2010) 4, pp. 117-124

accounting can be applied outside the application of IFRS subject of this article. …

Persistent link: https://www.econbiz.de/10008853232

Improving the Quality of the Information Presented in Financial Statements by Using Information Technology

Dumitraș, Vasile - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 109-118

Information technology can contribute significantly to business efficiency, including also enterprise governance, through appropriate and effective use. In most cases, it is difficult to determine which technologies are relevant to business needs and the use of appropriate options is not always...

Persistent link: https://www.econbiz.de/10011066989

The Role of the Internal Audit in the Tourism Unit’s Risk Management Process

Răvaș, Bogdan - In: Annals of the University of Petrosani, Economics 11 (2011) 1, pp. 215-222

Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Management periodically reviews its objectives and goals and modifies its processes to accommodate changes in internal and external...

Persistent link: https://www.econbiz.de/10011066998

Using the Database Management System of the Financial Statements Submission

Isac, Alin; Isac, Claudia; Guță, Anca Jarmila - In: Annals of the University of Petrosani, Economics 11 (2011) 2, pp. 147-154

In administration, information technology represents a field with major implications in its functioning and the re-configuration of the computer infrastructure is responsible for a series of efficient changes concerning the development of the administrative process. Thus, our paper tries to...

Persistent link: https://www.econbiz.de/10011067153

Logical Design of the Application Regarding Financial Statements Submission

Isac, Claudia; Isac, Alin; Petrini, Mircea - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 159-166

System outputs are the results of automatic processing, and they represent one of the main means of materialization of the objectives of any computing system. This means providing on-demand or periodic data needed by the real system. Thus, the contents of this paper present the main elements of...

Persistent link: https://www.econbiz.de/10010633505

Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage

Bondoc, Maria Daniela; Ţaicu, Marian - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 5-14

Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a...

Persistent link: https://www.econbiz.de/10010885152