The paper dwells on concepts related to the way in which all static company valuation approaches fail to cover the whole price value that the buyer would be willing to pay, as long as they consider a normal profitability level that only relies on material assets, rights and debts. Yet, an...

Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...

Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...

The term ecological agriculture has been attributed by the European Union of Romania to define this system of agriculture and is similar with terms organic agriculture or biological agriculture, which are used in other member states. One of the main goals of ecological agriculture is the...