The purpose of this paper is to present the perspectives of using XBRL (eXtensible Business Reporting Language) as a tool for financial auditors considering the increasing coverage of this language for financial reporting. We performed an extensive literature review concerning XBRL utilisation...

Trade has proven to be a suitable field for introduction of scientific and technical achievements despite the fact that a large part of the transactions are (remain) customized by the seller-buyer contact. Technical progress in trade means quantitative and qualitative changes in the application...

Although commercial services always accompanied the trade activities, the impact and power of these business were really felt about 3 decades ago. This paper aims to present the concept of commercial services from different points of view and to analyze various commercial business operations...

Recently, business services are experiencing an important growing, explained by several phenomena such as urbanization, increased demand for services, technologic progress, trade liberalization and trade development. On the other hand, the phenomenon of business services expansion is supported...

Profitability – Economic and Financial Performance of the Efficient Usage of Production Costs

In this paper, we analyze the evolution of global mergers and acquisitions in the banking sector during 1985-2011, given that a large number of banks all over the world have engaged in concentration activities. We focused in this section on the characteristics of the banking sector in Bulgaria...

The paper was based on a systematic review and critical analysis of literature on the theory of firm. The theoretical assumption that forms the base of this paper is based on the importance of knowing the relationship between firms in different market, recognized at economic level. Based on the...

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...

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...

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...