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...

This article demonstrates the possibilities of transversal organization of mining economic entities in Romania. Objectives of economic entities are described and steps to take in order to realize transversal organizing according to the specific of Activity-Based Costing method. All methodology...

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...

Starting from the protests which took place in Bosnia and Herzegovina at the beginning of the year 2014, we try to see in what measure these protests have an ethnic or a socio-economical reason. The analysis takes place in a tough regional context, Bosnia and Herzegovina being considered as one...

The article concerning the subject of classicism and modernity in the informational system on the financial performance points into the reader’s attention some aspects concerning the current demand and the extra-accounting information in the context of the emergence of the social accounting,...

Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory...

The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

At international level, the question of providing a balanced diet, the intake of nutrients and its influence on the health status, is one of the main concerns of the legislative bodies, but it should also be of the food manufacturers. The present work represents a case study on the company Mc...