The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and convergence. Thus, it is taking into consideration the improvement and the reducing of the disparities between national accounting practices and regulations, the development of...

Accounting standardization represents a uniform system of rules designed for a range of economic entities located in a particular geopolitical location or in a given geographical area. Accounting standardization aims to achieve the following objectives resulting from the characteristics of the...

According to public finance legislation, budgetary credits approved by the state budget can be used at the request of the principal credit officer, only after opening credits or supplying funds by the Ministry of Finance, by opening accounts on their behalf. The Minister of Culture allocates...

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful...

The financial situations performing and presentation in accordance with the IFRS is practical and take into consideration a large number of problems with which these are confronted when applying the IAS-IFRS precautions. In its content the IAS-IFRS requests are presented on domain of interest,...

Given that the purpose of any business, and therefore those working in the field of extraction of coal mineral resources, is aimed at maintaining the equilibrium relationship between revenue and expenditure, the management problem facing firms is to find those methods which allow sizing and...

The purpose of the present paper is that one to emphasize the fact that the companies operate very well having on their base the consolidated accounts, these consolidated accounts being as a matter of fact an important management and information instrument for the companies of a group, and for...

CSR starting premise that aims to harmonize economic, social and environmental. In Romania, CSR is a relatively new field, but now more and more business in the Romanian society, being promoted, especially through multinational companies. A sensitive issue, at least for companies doing business...

The investigation field of the paper covers two distinct areas, namely, the area of accounting research and the taxation field, focusing mainly on issues at the intersection of two research areas, customized to the supply chain. The study reveals some specific tax and accounting aspects for...

The article aims to identify the role of share-based compensations.The authors find many studies that consider a positive role of share-based compensation for alignment of agent and principal interests. Studying the determinants of share-based compensation, the article provides relevant...