In the age of knowledge, intangible assets have a higher strategic importance than corporal assets. It was found that the market value of the entity is greater than its carrying amount, the difference being due to intangible items: Market Value - Book Value = Intangible Assets Intangible assets...

The purpose of this paper is to provide an exhaustive perspective on the evolution over time of the definition of the goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a complete understanding of the concept studied to...

Posting generates at least two types of conflicts: accounting versus fiscal and national versus European, because a confusion has arisen between posting and European mobility and many disagreements stem from to the structure of the minimum wage, which is different from one state to another. Due...

From a general perspective, the capital represents a monetary value, a value resource that is to be strategically invested and from which future economic benefits are expected. Investors, capital holders - monetary resources, based on the knowledge and forecasts used, using realistic...

In the 20¬th century, most developed countries taxed and redistributed - either in money or in kind - part of their wealth. This was done by taxing economic activities, either on the production side or on the consumer side. The wave of globalization that emerged after World War II and, more...

The audit practice is increasingly heading towards a generalisation of this field that does not seem to have a direct connection with the accounting system of economic entities. We live in a very active period for the business world, in which the performances of the economic entity are...