Before globalization, the society of information and knowledge, all social structures have become environments. In a global economy, every developed country needs a continuous flow of technological innovations which results in competitive advantages. The intangible assets is a resource with...

The expression „business ethics” refers to what is right, fair and true in an ensemble of enterprises, transactions or efforts, named in a generic way businesses. During the last two decades, within accounting two major events took place, having a tight connection one with the other. The...

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 comply with European directives, as amended, continued...