In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively...

The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between...

Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul...

New tax rules with effect from 1 May 2009 with a series of changes on the tax deductibility of the value added acquisitions related to transport and fuel use. The measure is very obvious nature of politics in order to bring the state budget amounts as required under the current government crisis...

Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...

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.

In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the...

Romanian Abstract: Acest articol se axează pe situaţiile financiare previzionate întocmite prin utilizarea metodei procentului din vânzări. Sunt prezentate avantajele şi dezavantajele acestei metode. De asemenea este prezentat şi un exemplu practice

Romanian Abstract: Derularea profitabilă a oricărei afaceri presupune printre multe altele necesitatea unei organizări riguroase, atât la nivel structural, cât şi procesual, precum şi un sistem Pornind de la aceste considerente, în cadrul cercetării doctorale ne-am propus să...

Romanian Abstract: Creşterea rapidă a aportului turismului la realizarea Produsului Intern Brut (PIB) a determinat producerea unor mutaţii majore privind formele şi metodele de organizare şi efectuare a serviciilor turistice şi, ca urmare, s-a amplificat nevoia în timp real de informaţii...