with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

labor market transformations and the new access rules to accounting professional organizations on the demands for accounting …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we … are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that … usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support …

Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …

is at the convergence between fiscality and accounting. …

begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …