Economic environment and the behavior of the economic entity is in continuous transformation. A determined value today may be outdated tomorrow. Consequently, maintaining a balance in the activity of the economic entity requires corrective actions. The purpose of this article is to highlight the...

The fast pace of business and the frequent changes in transactions make it impossible to eliminate risks from the financial market. An entity that transacts with financial instruments may be exposed to certain specific risk categories. Under these conditions, the entity is obliged to provide...

The audit rules are necessary, they being able to be useful as much for the auditors and for the audit beneficiaries. For the auditors, the rules make first of all a support item, a guide or a support in applying the methods, techniques, procedures and second of all a support and justification...

The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the...

In conditions of fast technical progress, the financial leasing has become a necessary element so as to finance the investments, and towards a real economic growth. The financial leasing has gener-ated within the lessee accountancy both exploitation expenses as regards the amortization afferent...