An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

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...

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...

The objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a comparative study of traditional methods of calculation and...

Organizations of all sizes and kinds are challenged by the needs of information management. Given the increasing competition in the current business environment, organizations are paying more attention to the knowledge as a key element in obtaining competitive advantages.One way for the...

At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international...

By analyzing the components of the underground economy matrix, we can say that its financial support is "money laundering" a comprehensive, dynamic phenomenon which lies in the desire of criminals to hide practiced illegal activities behind their sources of income, in order to allow a normal...

The qualitative characteristics are those features that give utility and value to the information presented in the financial statements. They are features derived from the normalization of a conceptual framework and a chart of accounts. These qualities, which are supposed to be general for all...

The assignment of debts is the operation in which the creditor (assignor) transmits voluntarily, for value or with voluntary disposition, the right of debt to another person (assignee) who becomes in this way the creditor instead of him and can cash from the debtor the given debt. The...