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Financial Risk Evaluation in the Context of International Accounting Normalization
Munteanu, Victor; Copcinschi, Lavinia; Laceanu, Anda; … - In: Knowledge Horizons - Economics 7 (2015) 1, pp. 14-16
Within the framework of the normalization phenomenon, the quality of the accounting information has improved as the companies have stepped up with their competitiveness parameters; compared to the opponents on the local and international markets by means of the accounting information they have...
Persistent link: https://www.econbiz.de/10011276330
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Annualy/Yearly Financial Situations in European Frame
Paliu-Popa, Lucia; Cumpănaşu, Petruţa-Elena - Volkswirtschaftliche Fakultät, … - 2008
The primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This objective can...
Persistent link: https://www.econbiz.de/10008490535
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The justifying documents - the accounting registration base of the works and services executed by third parties
CIUMAG, Marin; CIUMAG, Anca - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 8, pp. 162-165
The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their...
Persistent link: https://www.econbiz.de/10008556707
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Accounting and Fiscality in the Ottoman Empire
ISAI, Violeta; RADU, Riana Iren - In: Economics and Applied Informatics (2013) 1, pp. 53-58
The Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 millions km2. The tax system applied during 600 years, but also the...
Persistent link: https://www.econbiz.de/10010929184
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The reflection of the company's profitability and liquidity in the accounting result
BURTESCU, Claudia - In: Scientific Bulletin - Economic Sciences (2010) 9, pp. 83-88
particular dimension of financial management. Liquidity and treasury must be well defined and bounded as they represent the …
Persistent link: https://www.econbiz.de/10008530696
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SYSTEM OF INDICATORS USED FOR ANALYZING FINANCIAL BALANCE AT DOLJ COUNTY FORESTRY DEPARTMENT
Cristina, Ec. Beleţu Elena; Student, Ph.D. - In: Annals of University of Craiova - Economic Sciences Series 2 (2010) 38, pp. 8-8
The development of an economic entity is inextricably linked to ensuring the financial balance, which is a constituent part of the entity’s economic equilibrium.The analysis of the economic entity’s financial balance is based on terms, considering two approaches: the static approach and the...
Persistent link: https://www.econbiz.de/10009143795
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Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -
MORARU, Maria; ABRUDAN, Denisa - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 11 (2010) 4, pp. 640-645
the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting. …
Persistent link: https://www.econbiz.de/10008852692
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The extent of cost disclosure in trade company annual reports on the example of the IT branch : pilot studies
Dyhdalewicz, Anna - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 29-39
costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope … information about the costs of a trading company. Information on costs in annual reports results from informational obligations …) in explanatory notes and in an activity report. It should also be noted that the presentation in the same costs group of …
Persistent link: https://www.econbiz.de/10010509689
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Treasury Flows Overview
Tureac, Cornelia Elena; Turtureanu, Anca Gabriela - In: European Financial and Accounting Journal 4 (2009) 3, pp. 64-76
, not on fewer occasions behind some significant profits, the profit and loss balance can hide serious treasury problems of …
Persistent link: https://www.econbiz.de/10010512847
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10009572450