One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its … them by purchasing fixed assets. This article aims to approach the leasing as a source or as a financing alternative … lease, the lessee or the leasing company and the good or the assets supplier which are the subject lease. There are also the …

In this paper, we shall examine if leasing is a solution to credit rationing, considering that the limiting of the bank … credit supply will determine the orientation of enterprises towards leasing. This argument was brought in the specialty … literature by [9]. They consider leasing “the last financing resort”. The statement is justified by the rights the lessors have …

This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing … some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of …

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 …. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this …

the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main … objectives considered when drafting the article are to identify both tangible Romanian accounting standards and according to the …

measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However …The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and … convergence. Thus, it is taking into consideration the improvement and the reducing of the disparities between national accounting …

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 …

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. …