With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments...

The assignment of debts is the Convention by which the transferor lender submits a claim against the assignee to a third party. According to the MPF. 1898/2013 for amending and completing the accounting Regulations compliant with European directives approved by the MPF. 3055/2009, published in...

The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different...

Business agents are today facing with a dynamic economic environment transformed by the direct effects of the economic crisis. In these circumstances the managers of the entities are forced to adapt to the economic activities by various types of decisions. A special attention is paid to...

The state monopolies set over the gambling market are a propensity of society nature, actually of her moral fundaments, so the aim of this paper is to analyses gambling monopoly as a solution of moral economy. The term of moral economy has another connotation in this study because is used to...

The delivery conditions of the merchandise at export, established by the rules INCOTERMS 2000, influence the external price structure. There are some conditions in which the external price includes only the value of the merchandise and other conditions in which, besides the value of the...

Agriculture is a vast field that deserves to be studied and analyzed, being an important pillar in the economy of any country. The plant growth, fish farming, beekeeping, forestry, animal husbandry etc. are self-contained sciences and occupations, parts of the main branch called agriculture; they...

Wherever manufacturing activities where services are provided and work, there are costs. In circumstances where resources are relatively limited, companies should try to achieve what is needed for business. Competition is becoming tougher and tougher after 1990 the economic environment has made...

Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal...

The purpose of this paper is to examine recent accounting rules to facilitate international harmonization in BRICS countries and to show how they have developed an accounting system that harmonizes with international standards, while maintaining macroeconomic control. This paper studies the...