The authors have focused on the provision of a general outlook on global multiregional models that enable the study of the effects of commercial policies, and have particularly analysed the models that can be applied to underdeveloped economies. Starting from a simple model, the hypotheses...

able to guarantee the performance that creates a value superior to that of the competitors, so that this might be sustainable in time. For such an improvement of the performance and of the competitiveness in a dynamic and complex environment we can reveal as fundamental the implementation of the...

The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the...

The evolution and globalization of the markets, the financial scandals that havecrashed in different ways the American and European economical systems and the raise of thepressure on behalf of the investors over the economical performance have fueled serious debatesregarding the critical role of...

The final product of the accountancy activity is materialized in the financial standings. Through these, all the transactions from the economical-financial activity of the company or entity are classified and synthesized in the view of the American organism of standardization. These type of...

The American conceptual frame FASB has as a point star in the approach of the balance sheet the equality of the assets, that reflects the resources of the enterprise, on one hand, and on the other hand, the total of the debts and the equity ownership, that reflected the structure of financing of...

The objectives and policies of economic entities to control financial risks, including policy related to the coverage for each category of significant transactions provided, is the use of hedge accounting. With regard to financial instruments to determine the level of detail of information to...