). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …

The accounting professionals currently have an important role within the enterprise and society. Investors, creditors … accountants for accurate financial accounting and financial statements, for an efficient financial management and for competitive …

Purpose – The accounting regulation literature has recently devoted a significant degree of attention to delineating … the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of … players on the transnational governance scene. Design/methodology/approach -The accounting regulation literature has recently …

-2012. Results' implications are mostly discussed at bank-level, and their interpretations are enhanced by using accounting ratios …

Framing accounting as a science has been carried out in close connection with the development of knowledge in this … field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is … due to the fact that it features a combination of accounting theory and methods for the development and application of …

This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with … and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting … persons responsible for implementing the accounting procedures in a project but also on the importance of their proper …

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being … reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC), now the … International Accounting Standards Board (IASB).In this respect, at first it is noted the convergence of U.S. standards with the …

the context of the emergence of the social accounting, which is a concern with some accounts circumscribed to all those …

This paper presents the result of a research developed several years concerning the accounting system architecture in … Romania. Entry into the European Union required the implementation of an efficient accounting system. Were analyzed … compatibilities and incompatibilities between the EU accounting directives and international accounting standards. Romania faces …

accounting techniques for capturing the relevant developments and in the fact that there are no similar studies in the Greek … the presentation of the social and economic development in a major region in Greece with the use of accounting statements …