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.

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: Acest articol se axează pe instrumentele financiare standardizate cum ar fi contractele forward şi opţiunile pe cursul de schimb. Aceste două instrumente derivate sunt prezentate în detaliu. De asemenea este prezentat un exemplu practic pentru a contribui la o mai bună...

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...

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...

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...

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to...

For estimation the value of the firm, there can be used three approaches: the approach based on assets, the approach based on incomes and the approach based on comparison. Each type of approach include more methods and techniques of evaluation and, in practice can be used all three approaches in...

From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...