Establishing a business, maintaining market position and support its growth requires resources to conduct, under optimum conditions of development activities. Creation and functioning of a society is not possible without capital can be considered a set of resources likely to provide future...

The income tax is one of the present problems of accounting, because in the most countries the rules of measuring and accounting of the accounted and tax result have been realized taking into account different objectives. If the accounted profit reflects the application of the accounted...

In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of...

The main characteristics of the assets are the incorporated economic benefits, the way in which these may enter in the patrimony and the derivation of the assets from previous events or transactions. In 1998 IASC Council approved the IAS – 36 percept, “the Impairment of assets”, that...

Setting up business capital is made from different sources and their use coordinates its policy aims, issues that affect the overall efficiency and thus differentiate companies with the same profile of activity and a similar level of capital advanced in the economic cycle. Thus financial...

In the last decade, accounting for financial instruments has experienced a revolution, following the publication of accounting rules on recognition and measurement of these instruments saddle. Need to develop standards for financial instruments appeared on the background of explosion using...

The environment protection at microeconomic level can be characterized by socio-economic and political situation relatively unstable, which puts serious mark on the output of Romanian companies. The long-term goal of any business is to get a sufficient return on invested capital and therefore...

Liquidity risk is the banks, the difficulty in acquiring the necessary resources to meet its own commitments at a time. Analysis of bank liquidity management is required not only to consider the liquidity situation continuously, but also to examine how funding requirements may evolve in...

Financial stability plays a vital role in terms of the financial system and the economy as a whole. Analysis and management of risks in the banking sector in order to achieve the financial stability of the whole banking system requires the use of established methods in modern management of risk....

Foreign Direct Investment (FDI) bring an essential contribution to economic growth. They create jobs, optimize the allocation of resources, technology transfer and stimulate trade. Doing business in Romania needs friendly taxation and economic freedom for entrepreneurs, including to foreign...