In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on...

An information has value through the financial reporting. Such are taken into account factors such as: the nature of the event referred to financial reporting, the adequacy of the presentation, the credibility and integrity of information, readability necessary to allow some conclusions on a...

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscribe the Public Administrations’ area (S.13), its division into subsectors and...

The present article is the result of the observation, analyses and personal conclusionsover the development of the IFRS at global level, their impact over the national and internationalcompanies all over the world and, nevertheless, the informational inputs from the FinancialStatements which...

This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge. The paper aims to justify these positions (as a language of communication, communication tool, social...

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of...

Since their beginning, human beings had started to harass environment so that they have turned into a real danger for environment during the last century. On the one hand, man extracted out of environment a large amount of hardly regenerating resources implying its gradual impoverishment; on the...

Customer relationship management (CRM) and quality management (QM) both define the customer as being the focus of all business activities. The question arises on how these two concepts work together. In the change defined environment, where getting ahead

Recently, the web is becoming an important part of people’s life. The web is a very good place to run successful businesses. Selling products or services online plays an important role in the success of businesses that have a physical presence, like a re