Several financial statement elements cannot be precisely evaluated, therefore it must be estimated. These estimations represent thinking processes based on assumption and future forecasts regarding the elements that can’t be precisely evaluated in the present; it represents relative measures,...

The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the...

By decree of the Minister of Public Finance no. 3055/2009 for the adoption of the accounting Regulations in compliance with the European directives (that abolish completely the provisions of the 1752/2005 Decree), a series of modifications/news were introduced in the field of accounting, as well...

The economic transactions made in an causes interactions with the environment, in some cases occurring adverse environmental effects. Progressive degradation of the natural environment and increasing social concern before this event, converted protect the environment in one of the most important...