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level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting … accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive … knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the …
Persistent link: https://www.econbiz.de/10010733816
This paper is an attempt to correlate fiscal problems with financial reporting accounting regulations, a correlation … understanding of three types of regulations, namely: fiscal regulations (The Fiscal Code), national and international accounting … regulations (the accounting law, including the adjustments to date carried out through the Order of the Ministry of Public Finance …
Persistent link: https://www.econbiz.de/10010733835
Our interest in this subject resides in the need to understand the new meanings of accounting and financial reporting … accounting in knowledge-based economy. One of this paperâ€(tm)s objectives is to carry out a study at the macroeconomic level …
Persistent link: https://www.econbiz.de/10010733857
Survey evidence suggests that managers voluntarily disclose information, particularly earnings guidance, with an aim toward dampening share price volatility. Yet, consultants and influential institutions advise against providing guidance citing fears of litigation and market penalties associated...
Persistent link: https://www.econbiz.de/10010734879
The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the … reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we … accounting and which put together the first source of what specialists call proposed accounting law able to identify the factors …
Persistent link: https://www.econbiz.de/10010734992
This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays … between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …
Persistent link: https://www.econbiz.de/10010734994
Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have … emerged. This study considers one of such, e-bookkeeping, and uncovers the attitudes of accounting professionals towards e … these attitudes are preliminary. The results yield that accounting professionals’ attitudes depend on five factors and these …
Persistent link: https://www.econbiz.de/10010736791
system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a … new knowledge about formation and adjustment of the accounting system in it's a priori new information competence with … representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system …
Persistent link: https://www.econbiz.de/10010736833
accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of … country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third …
Persistent link: https://www.econbiz.de/10010737129
Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to … which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB … of representatives of accounting information demand. Nowadays, it is now known that international body of accounting …
Persistent link: https://www.econbiz.de/10010737140