Global crisis affected the worldwide insurance market differently from one country to another, so Romanian insurance market in the period between 2008 and 2012 was also affected by global crisis. Effectiveness and performance of the insurance market from Romania is discussed in the paper based...

In conditions of limited access to traditional sources of funding when lending a privilege of the largest and most creditworthy companies, contemporary, alternative ways of funding, including the leasing are increasingly gaining importance. They are particularly attractive for small and medium...

For a bank it is advantageous to have different types of clients because, as will receive deposits and provide loans for both business and individuals. The difference between the interest charged by banks and they are paid gross banking profit, following recovery, by the bank, business...

The paper is centered on presenting some aspects regarding incomes, expenses and results of commercial banks from Romanian banking system such as: income dynamics and structure, expenses dynamics and structure, a set of indicators which reflects the main banks performances. Discussion is focused...

Control covers debts and liabilities, outstanding liabilities and purchases and expenses in the profit and loss and long-term liabilities, provisions and funding costs. The validation tests applied to cover all, claims liabilities in the financial statements but with less emphasis on testing for...

This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting...

The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the...

Financial analysis provides the information necessary for decision making, and also helps both the external and internal users of these. The results of the financial analysis work are dependent on the quality, accuracy, relevance and effectiveness of the information collected, and processed....

The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of...

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...