In this study authors argues that diversification plays an important role not only in personal financial investment, but also in corporate strategy.

In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

Romanian Abstract: Incertitudinea generalizată reprezintă un fenomen cu care managerii de astăzi se confruntă, ca parte a experienţei lor profesionale, iar existenţa sa face dificil de anticipat modul în care mediul de afaceri va evolua sau care vor fi consecinţele deciziilor pe care un...

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...

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 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...