At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income...

The share price has become a very important indicator for shareholders, banks, and financial institutions evaluating the performance of companies. The oil and gas industry seems to be in a difficult era of development, due to the market prices for its products. Moreover, climate change and...

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...

We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the management, along with all the other departments, the management control contributes to the resources of the entity. In this paper we...

In accounting, measurement is the process used to determine the value at which the items of financial statements are recognized in accounting and presented in the balance sheet and in the profit and loss account. Starting from the importance of measurement in accounting, the first study...

Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation...