The purpose of this paper is to analyse the advantages of the adjusted present value – as a new method of valuing companies and projects - and compare them with the already famous net present value.

The reality in all organization is that the directors and board are in the position of highest influence and their primary responsibility is leadership. As such, considering the consequences of a recession such as we currently face is not the time for directors to abdicate their responsibilities...

At this time Romania is across some ireversible and highly interesting processes for the accounting: the number and power of international companies is increasing; the globalisation of the economies, mostly the financial market; the increasing of the stock capitalisation and the development of...

Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account,...

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...

Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in...

The present financial management systems reflects only partially the economic reality and they are no longer able to act as an instrument for the management. It is absurd that an economy populated by business models based on 21st century technology to use financial management systems based...

Romanian Abstract: Evaluarea bunurilor imobile şi în special a spaţiilor comerciale în vederea impozitării poate fi realizată numai de către evaluatori autorizaţi care deţin specializarea evaluarea proprietăţilor imobiliare (EPI), membrii ai Asociaţiei Naţionale a Evaluatorilor...

One category of intangible assets which can have a significant value for Romanian companies and which are quite used in developed countries are the passing off assets known as the traded personage image assets, category of copyright assets. The passing off assets or the traded character image...