These The main goal of the economic activity in the hotel industry is the provision of services to meet customer needs in the best conditions and at a high level of service quality. The paper contains a series of case studies that highlight the accounting treatment of the main operations related...

The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of...

This paper aims to determine the changes produced by joining the single currency. To achieve full economic integration, Member States should join the euro zone and harmonize their fiscal policies, including taxation, and other economic policies. The process of implementing the single currency...

Capital structure is one of the most complex areas of financial decision making due to its interrelationship with other financial decisions variables. Capital structure is the composition of debt and equity capital that comprise a firm’s financing its assets and can be rewritten as the sum of...

To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

SIC 7 addresses how the introduction of the Euro, resulting from the European Economic and Monetary Union (EMU), affects the application of IAS 21. SIC 7 states that the requirements of IAS 21 should be strictly applied when a country joins the EU's Economic and Monetary Union. The effects of...

In order to prepare this work, we considered the particular importance of accounting information in the process to performable management of ensuring operations of stocks necessary to normal development of production from coal extraction. On the other side, it was considered as being appropriate...

Most national changeover plans foresee a period during which the mandatory dual display of prices (both in national currency and in euro), it is a requirement of national legislation. Dual display is an essential method in order to familiarize the staff with clients and the value of goods in euro.

The paper is aiming at presenting, in moral terms, a logical and chronological range of the transactions developed within the sales area of a company. On this basis, the paper underlines the mechanisms specific to a potential subsystem of internal accounting control which may be integrated...

Each year in preparation of annual financial statements must be evaluated the entity’s assets to be presented, so that these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made with sufficient regularity so that the accounting...