The investment objectives of electrical and heating industry are subject to technical, economic and financial assessments, highlighting their effectiveness considering several variants. It is also essential to examine the technologies and the technical solutions, adopted equipment, distribution...

Application of tax legislation in Romania, in the sense of determining what elements may not reduce the taxable base in determining corporation tax in the case, in which supporting documents shall give particulars incomplete or does not correspond to the facts, have generated various...

Within the framework of the normalization phenomenon, the quality of the accounting information has improved as the companies have stepped up with their competitiveness parameters; compared to the opponents on the local and international markets by means of the accounting information they have...

The doctrine of western European, especially French, concerning driving through the costs is defined as a technique for analyzing the activity of an enterprise, a data processing method, having mainly aim to understand the different functions of business costs (of production, commercial,...

Identifying an intangible asset requires a set of cumulative conditions that must be met with, such as: to generate future economic benefits for the society that could be transferred to that particular asset, and its cost, be correctly evaluated.

The article having as theme "The marketing conception and design of the supply and demand for accounting information. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection between accounting and marketing in the...

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of...

This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays context” wins the reader's attention in order to a better understanding of the interdependence upon some aspects linked between the corporate governance issues and IFRS/IAS...

The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...

Internal Audit is an independent and concise activity, which provides advice to improve operations, designed to add value to an organization. [1] It helps an organization accomplish its objectives by bringing a systematic, disciplined and improving methods of risk management and resource...