Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory...

The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

Free movement of goods is a regime under which goods do not encounter at borders, no hurdle set by the State, regardless of whether they are imported or exported according to article 23 of the EC Treaty, the community is founded upon a Customs Union which shall comprise all trade in goods which...

Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and responsibility, and reduce the workload necessary to obtain information on costs of production and costs, and possible recovery of the information obtained. This process requires the...

This paper presents the result of a research developed several years concerning the accounting system architecture in Romania. Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU...

With the increased complexity of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make decisions for high yield. Therefore, segment reporting is presenting...

The basic idea when evaluating the companies on the basis of the cash-flows expected to e generated in the future consists of up-dating the available cash-flows at an appropriate rate of the expected yield. However, the matter gets complicated if considering the fact that we can utilize both the...

In this paper, we give the mathematical theory of the credibility model incorporating risk volumes. In the simple model of Section 1, we assumed that the risk volume was the same for all years. Often, in particular in reinsurance, one wants to allow for varying risk volumes, and for that purpose...

The share-based payment represents, for sure, a challenge for thebusiness world in Romania and will certaintly gain ground. The initialacknowledgement is made in compliance with the rules provided in the GeneralFrame for drawing up and presentation of the financial positions. In case that...

The analyzed models are grounded on macroeconomical variable, having the following common factors: inflation, interest rate, interest differences between risk bonds and interest without risc, interest differences between long tems bonds and short terms bond, the economical increase of the...