Romanian Abstract: Sub egida globalizării şi internaţionalizării economiilor, procese realizate sub impactul presiunilor financiare în care se mai fac resimţite efectele crizei economico - financiare, fiecare ţară, organizaţie, entitate şi chiar individ în parte, trebuie să...

Cet article porte sur la notion de gouvernance d’entreprise à travers ses contenus et son évolution. Depuis une vision disciplinaire jusque dans sa dimension cognitive nous nous interrogeons sur l’existence (ou non) d’un modèle unique vers lequel les systèmes de gouvernance tendent ou...

Romanian Abstract: Scopul acestui articol este acela de a arăta importanţa industriei extractive, atât la nivel naţional, cât şi la nivel european şi mondial, în timp constatându-se cu temei, faptul că, acest sector practic implică în mod direct un aspect delicat, respectiv cel de...

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...