The issues discussed in the work to which we refer (Post-inspection tax dispute [Diferendul fiscal post-inspecţie], CH Beck Publishing House, Bucharest, Romania, 2016) was treated from various angles of approach and other works by the author, but this time it is brought in stake-holders...

The analyzed models are grounded on macroeconomical variable, having the following common factors: inflation, interest rate, interest differences between risk bonds and interest without risc, interest differences between long tems bonds and short terms bond, the economical increase of the...

The share-based payment represents, for sure, a challenge for thebusiness world in Romania and will certaintly gain ground. The initialacknowledgement is made in compliance with the rules provided in the GeneralFrame for drawing up and presentation of the financial positions. In case that...

Transparency of information, indispensable for competitiveness in the market is an efficient operation of corporate governance systems, especially control systems. The issue of governance should be seen as a fundamental pillar of fraud against the pressures to induce frauds, due to lack of...

Statement of cash flows presents useful information about changing the company's financial position, allowing assessing the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury forecasts...

The general objective of the paper is to formalize a speech with a theoretical and practical purpose concerning the options of accountancy policies in conditions of regulation, standards, compliance, convergences, harmonisations and professional liberties.

Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory...

The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

The cost information system plays an important role in every organization within the decision-making process. An important task of management is to ensure the control over operations, processes, activity sectors, and not ultimately on costs. Although in reaching the goals of an organization...

The production and the selling costs’ level represents in business management the inferior limit of the prices. Nobody can establish the prices in an efficient way without a prior understanding of the costs. The cost’s understanding is probably the most challenging aspect of establishing the...