This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...

The growing tendency of transactions taking place in pawn shops, their importance in obtaining financial resources in times of economic crisis and the need to get complete and accurate accountancy information are the reasons of approaching legal and accountancy aspects regarding pawn. Following...

ABSTRACT. Professional accountants have an important role in society, moreover that they can bedistinguished from other professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment to identify the moment of theirchange, of...

ABSTRACT. Academics‘ work means a great responsibility in preparing young generations ofgraduates in different fields of knowledge, as well as in the future of society, the future state ofthe nation. That is why we considered appropriate an approach the coordinates of short-termbenefits...

ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of...

Accounting is the instrument used by the management of a public institution to satisfy the need for information and to direct their decisions. The state’s treasury is the public institution that ensures the perpetuation of the cash based accounting. The paper approaches the following: the...