By its nature, the accounting field is in a close connection with ethics, morality and religion. The concepts of morality, ethics and religion are closely connected to each other and at the same time they are complementary. How many bankrupts occurred in economy and how many human dramas could...

Romanian accounting system had different development stages. The last one started when Romania accessed the European Union. As the EU member states had the obligation to issue financial statements of the listed companies using International Financial Reporting Standards (IFRS), Romania was no...