Annual financial statements represent an accounting instrument of great importance in the management activity, being necessary for both the substantiation of decisions on allocation, financing, use and recovery of funds and the organization of control over the implementation of the decisions...

Public institutions have as their main mission the redistribution of public wealth through the community services. In the Romanian budgeting system, education is considered a priority of national interest. Higher education is a clear contributor to the development of the society as a whole by...

In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares belonging to a corporation that registers commercial...

In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious...

At the moment academic education is imperative for any society based on knowledge or which tends to it. Academic education can be treated as the "engine" of the society development as it contributes to the individual development of citizens and the development of the community as a whole....

Accounting information is present in all fields of activity, representing a compulsory element for progress. Within the context of the market economy development and of the increase of its complexity degree, the economic information must develop accordingly as far as its area, content and...

The present paper tries to render different aspects of money laundering in Romania according to the present legislation. We have tried to identify several aspects related to this issue such as: the sequences of the money laundering process, the entities having reporting obligations, the duties...

Knowledge society assigns to the higher education an essential role, fully recognized both at EU level and globally. One of the latest challenges in the field of academic education aimed at reconsidering the role of universities in the society, together with improving and reshaping their...

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with...

The annual financial situations represent the main source of information regarding the financial situation and the performance of any entity. The public character of the financial situations allows the presentation of the information to both the internal users and to the stakeholders too. This...