Similar Search Results

Economic and Accounting Issues Regarding Business Combination

Nicoleta, Asalos; Elena, Georgescu Cristina - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 110-114

. Adopting IFRS 3 was to improve the relevance, reliability and comparability of the information that a reporting entity provides …

Persistent link: https://www.econbiz.de/10010632139

Applying IFRS in Romanian Banking System - Limitations and Challenge

Ramona-Ionela, Tofãnicã; Emil, Horomnea - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1385-1390

This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing …

Persistent link: https://www.econbiz.de/10010839025

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578

Information Assurance Due to IFRS Adoption

Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1404-1408

Reporting Standards (IAS/IFRS), which are submitted to the first two fundamental concepts: performance and financial position … the current diversity of accounting systems and consequences of IFRS adoption might have to obtain understandable …, reliable, relevant and comparable accounting information. This follows if IFRS has positive or negative effects, if represents …

Persistent link: https://www.econbiz.de/10010679612

Effects of the Option "Fair Value" on the Entity's Financial Position and Assets

Nicolae, Todea; Maria, Udrea Ana; Cornelia, Cioca Ionela - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1524-1528

The purpose of this article is to present issues of assessment and reassessment of tangible assets due to fair value in the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main objectives considered when drafting the article are...

Persistent link: https://www.econbiz.de/10010679617

European Accounting Normalization between Directives and IFRS Standards

Ionita (Nistor) Nicoleta; Ionita (Predescu) Lorena - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1039-1044

measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However …

Persistent link: https://www.econbiz.de/10010632530

Internal Audit - Pillar of Corporate Governance

Georgiana, Alexandru; Vasile, Constantin Nicolae - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 69-72

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...

Persistent link: https://www.econbiz.de/10010838941

Significant Historic Reference Points on Accountancy at Global Level

Moise, Cîndea; Corneliu, Durdureanu; Gabriela, Ciurariu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 401-406

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy...

Persistent link: https://www.econbiz.de/10010838958

Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

Boca (Rakos) Ileana – Sorina; Ionel, Vatasoiu Cristian - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 191-195

Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation...

Persistent link: https://www.econbiz.de/10010838975

Interest and Role of the Economic and Financial Analysis in the System of Management Sciences

Bran (Stan) Nicoleta Cornelia; Margarit (Stanescu) … - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 252-256

The financial analysis is a discipline that belongs with accounting, management control, auditing, etc.. in the category of management sciences. This paper aims to highlight the importance of this discipline into the management sciences Economic and financial analysis contribute to develop...

Persistent link: https://www.econbiz.de/10010838976