Deterioration of economic situation at global level showed the necessity of finding solutions for reducing the spread of negative effects between Member States. The widening and intensification of surveillance’s mechanisms of Member States’ macroeconomic developments seems to be necessary in...

The role of SMEs in our society has become increasingly important as creators of employment opportunities and as key players of the local and regional prosperity. The changing environment in which the enterprises operate as well as the limited resources, emphasize the role of the professional...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...

In this article we proposed to achieve a synthesis of the key moments in the evolution of the concept of balance, of the theories formulated over time, of the presentation forms of the balance sheet, a taxonomy of balance sheets, supplemented by a breakdown of the concept of financial position...

As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting...