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Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...
Persistent link: https://www.econbiz.de/10010611829
Financial intermediation often exposes banks to interest rate risks by creating mismatches in the maturity structure and re-pricing terms of their assets and liabilities. The interest rate risk is along with the liquidity risk a fundamental risk associated to the management of bank resources....
Persistent link: https://www.econbiz.de/10008462758
The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; patience, thoroughness, and perseverance) to operate in an...
Persistent link: https://www.econbiz.de/10008462759
In recent years, Romania has faced the problem of massive volume of packaging waste especially packaging sales type bags- which are found largely abandoned in the environment. Increasing at an alarming rate of consumption of market bags manufactured from materials hardly biodegradable, at least...
Persistent link: https://www.econbiz.de/10008462766
The accountancy provides knowledge which can help managers make decisions about economic efficiency. This paper introduces few accounting instruments whose practical applications provide necessary knowledge for decision-making process, with the usage of concrete examples from forestry. The essay...
Persistent link: https://www.econbiz.de/10008462769
The project was created with the intention of helping the managers, whose objective is to optimize the use of resources so that they obtain the wanted profit. In the first paragraphs we presented the theoretical concepts that we had in order to make this application. We pointed out the necessity...
Persistent link: https://www.econbiz.de/10008462793
For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are...
Persistent link: https://www.econbiz.de/10008520672
This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market...
Persistent link: https://www.econbiz.de/10004979985
Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for...
Persistent link: https://www.econbiz.de/10004979989
Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of...
Persistent link: https://www.econbiz.de/10004979993