Les subventions reçues par l'entreprise sont présentées soit en produits différés, soit en déduction du coût des actifs ainsi financés. Quand on retient la présentation en produits différés, la réévaluation de telles immobilisations devrait conduire à une augmentation du solde des...

Tax claim, as is know, is a economic right relationschip resulting from tax substantive law. Tax claims may also be state or other public entities claims and taxpayers claims. To settle claims on the public budget in mind the taxpayer's realization of the right to refund, refund, compensation...

Pentru finansarea activitatii o firma apeleaza la doua categorii de surse financiare: surse proprii si surse imprumutate. Cele doua categorii de surse de finantare identificate se completeaza reciproc, existand anumite proportii intre acestea care trebuie respectate, deoarece apelarea la credite...

The measure of the economic value has become a widely debated issue because, nowadays, more and more companies are focusing on creating value for their shareholders.

Romanian Abstract: Previziunea cheltuielilor curente ale perioadei de exploatare este o fazǎ importantǎ a planificǎrii financiare pentru deciziile asupra antreprenoriatului. În aceastǎ lucrare vom aborda unele metode de previziune a cheltuielilor generate de salarii şi de consumul de...

Romanian Abstract: Planificarea financiarǎ joacǎ un rol major în procesul decizional asupra antreprenoriatului, oferind o imagine a eforturilor şi remuneraţiilor la care se poate aştepta întreprinzǎtorul. În aceastǎ lucrare vom aborda douǎ dintre etapele procesului de planificare...

Paper is focused on identifying of the minimal set of the necessary and sufficient logical attributes of the sustainable financing source.

The paper is aimed at reviewing and analyzing the main concepts and phenomena that could be counted as generative factors for the sustainable financial source.

The process of adhesion to the European structures imposes a certain direction to the capital markets and by this to the economic development.