Romanian Abstract: Sesizarea CJUE pentru pronunţarea unor hotărâri prealbile cu privire la interpretara dreptului Uniunii Europene nu poate avea un scop pur teoretic (de ex. Ordonanţa Curţii din 7 octombrie 2013 în cauza C-82/13) ci unul în mod necesar practic, de natură a permite...

Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

During last decades the interest to financial stability and, as a result, to regulatory and supervisory issues has markedly increased in academic and policy circles. Representative research has been done since that time referring to both financial and banking regulation, however only a few...