The constitution of the specific risk prevision refers to their creation and is realized including in the cost the sum representing the level of the necessary specific risk provisions, in case there is no provision. The constitutions, regulation and the utilization of specific risk provisions...

Статья посвящена совершенствованию методического подхода к оценке финансовой устойчивости и ликвидности крестьянских (фермерских) хозяйств (КФХ) путем...

Against the backdrop of the financial crisis, operations of central banks and their balance sheets are in particular focus. Thus, the effective communication on the results of the central banks’ actions is of particular importance. This is due to at least two reasons. First, central banks are...

Against the backdrop of the financial crisis, operations of central banks and their balance sheets are in particular focus. Thus, the effective communication on the results of the central banks’ actions is of particular importance. This is due to at least two reasons. First, central banks are...

The need for a national legal framework in full compliance with the European one imposed a reassessment of the provisions related to the legal regime applicable to the economic activities performed by sole proprietors. The main purpose of the latest legislative changes in this area was the...

The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special...

This paper focuses on how the development of a particular region consistently requires actors to share a certain level of cognitive resources. In the case studied here ? the Nord Pas-de-Calais region, this cognitive proximity is built via the local policies involving sustainable development....