operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to …

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in … the result of accounting and taxation. in relation to other tax, noted that there are cases where parts of the value added … accounting is influenced by considerations of tax can be significant. …

methods (evaluation based on assets) the most representative are the followings: Net Accounting Asset (ANC); Net Corrected … Accounting Asset (ANCc); Net Liquidation Asset (ANL); the substantial value; the permanent capital necessary for exploitation. A …

Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of … can be defined, depending on the time at which is performing,as the current assessment and the periodical evaluation … definition of the financial situation as accounting 1 regulations and to be associated with a certain amount, obtained by …

the management and accounting profession, in terms of ethics and accountability. Implementation and development of … corporate governance, among many others, also provides accounting information transparency, enhance credibility of published …

In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic …

Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our … in the field of the financial accounting information from the new norm IFRS for SMEs …