A directive is a decision of community law which has as purpose to harmonize all national law systems for the European Union member states. The Fourth Directive, adopted in 1978, refers through its articles to the accounting evaluation procedures, to the disclosed financial statements' format...

The taxation system, a product of the human factor thinking, decision, and action has been initially created in order to comply with certain financial objectives, to which economic-social objectives have also been subsequently added. Taking into account the contemporary tendencies, the...

In 2007, in Romania is continued the gradual implementation of the International Financial Reporting Standards which includes: the IFRS, the IAS and their Interpretation as approved by European Union, translated and published in Romanian. The financial statement must achieve one major purpose...

The globalization is a worldwide phenomenon active even in accounting and decision makers area. The extension and multiplication of international economic relationships, within the wares and capital markets are developing in a rapid rhythm, over the national borders, requires the accounting...