Prenant en compte les données fournies par les entités figurant sur l Global Reporting Initiative concernant la responsabilité sociale des entreprises, cette étude, basée sur une recherche de type réglementaire, définit un nouveau concept "social - financial responsible reporting",...

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...

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...

A collection of multiple articles on social, political & humanistic sciences with topics ranging from the Romanian higher education atlanticism, all of which have been selected for the 2016 edition of The International Conference 'Education and Creativity for a Knowledge-Based Society' - Social,...

Until now, the historical cost principle has dominated accountancy. At this time, another princi-ple seems to operate: the fair value principle. The discussion will gravitate around the questions: What is fair value? How has concept of fair value evolved? How much is the fair value used as the...

La transition aux normes IAS/IFRS est une construction technique complexe qui suppose des ressources significatives, tant financières qu'humaines, capables de faire face aux multiples changements. Cet article est consacré à l'analyse de la manière dans laquelle s'est réalisée la mise en...