The general objective of the paper is to formalize a speech with a theoretical and practical purpose concerning the options of accountancy policies in conditions of regulation, standards, compliance, convergences, harmonisations and professional liberties.

Abstract: Motivated by the recent works by Lev [2001b ; 2004] and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study investigates whether European firms using national generally...

This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive...

Résumé: Motivée par les récents travaux de Lev [2001b ; 2004] et les débats actuels de l’IASB portant sur la traduction comptable de l’investissement immatériel (ci-après IIM), cette étude empirique pose la question de l’utilité de l’information comptable face à de tels...

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no exception from the