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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
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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
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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
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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
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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
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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
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Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements
Monica, Pãtruþescu; Claudiu, ªerban - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 700-703
The internal control system is a permanent integrated process of the economic entity, conducted by senior managers, from managers of departments to employees. Its correlation with the accounting information should ensure the objectives proposed by the top management regarding analysis of the...
Persistent link: https://www.econbiz.de/10010940568
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Management Control and Social Balance, Instruments of Company’s Performance
Antoaneta, Vãrzaru Anca; Mihai, Vãrzaru - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 547-551
Global performance, as defined by its economic, social and environmental dimensions, has its intimate resort, first of all, at the human resources of the organization in the position of the subject and its object. Social performance conditions economic performance through its many motivational...
Persistent link: https://www.econbiz.de/10010940586
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Tangible Assets Audit in Construction Entities
Marian, Grigore - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 612-616
Revision, respectively auditing tangible assets of construction entities is of significant importance for the auditor’s opinion regarding the existence of determined material errors and frauds that may affect the accurate image of annual financial statements. An important stage in applying the...
Persistent link: https://www.econbiz.de/10010940592
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Balance Scorecard in Hospital Units
Pu?an Alina; Raluca, Ivan Oana - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 714-719
Balance Scorecard (BSC) is a tool for measuring the performance, used mainly in the private sector. Social and economic changes of recent years have given rise to a number of objective needs, particularly in the management of “public money”.
Persistent link: https://www.econbiz.de/10010940597