The purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to...

This paper wants to make a fundamental contribution to current and recently started adebate in the accounting profession and beyond. Internationally, the accounting profession, influencedby a variety of views and broader contextual forces, began to really take into account howenvironmental...

The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that transfers substantially all the risks and...

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and...

The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to...

The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and...

The accounting information represents something abstract, a product of intelligent knowledge, but at the same time it is an omnipresent reality, that everybody is faced with everyday, with or without their will. The quality of the accounting information is not only a support of the decision...

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.

Transformations from the present society and the interdependence's manifestation between economic, social and space organization are emerging towards the necessity of optimizing the space use depending on the present and future requests of the society...