Within the framework of the normalization phenomenon, the quality of the accounting information has improved as the companies have stepped up with their competitiveness parameters; compared to the opponents on the local and international markets by means of the accounting information they have...

A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and...

The taxation gets attention of entities regardless the applicable accounting system. It has been developed and is still widely developed by legislative provisions, rules, regulations and guidelines often difficult applicable in practice, through countless changes, new releases of taxes, new...

Nowadays we face a world-scale movement towards the privatization of public enterprise and liberalization of commerce, world-wide investments and monetary policies at a global level. These factors have progressively led to a substantial growth of commerce and international investments. The...