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.

Ensuring and maintaining the financial stability, in the long and very long term perspective, is an essential prerequisite for achieving Romania's sustainable development goals in the next two decades and accelerating the convergence process with EU member states. The study aims to analyze the...

The continuous liberalization of the international trade and foreign investments has established a political framework which promote the economical international relations. The liberalization has allowed the new technologies to be used on the international markets. A lot of countries become more...

Debates on the financing needs registered a firm levels were a constant concern of specialists but especially managers. Majority opinion is that the financing of investment must be made by sources having character of permanence. However, a problem whose answer is not easily determined is the...

În cuprinsul prezentei lucrări sunt examinate valenţele indicatorului “coeficientul de determinare standardizat”, propus de autor, pentru cuantificarea eficienţei utilizării variabilelor explicative şi a ierarhizării condiţiilor care trebuie îndeplinite în cazul unor teste...

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...

Through money evaluating, the accounting has the ability to generalize and express in a synthetic form the existence of elements of patrimony and economic-financial operations arising from their movement. The valuation of issues by stocks nature can be defined, depending on the time at which is...

The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we...