The communication process plays an essential role in the retail sector and beyond; ever increasing global competition and changes in the behavior of consumers and economic instability, all have caused major retail companies to adopt a manner of external communication that is more complete,...

The financial crisis that was triggered in July 2007 has had serious repercussions and negative consequences on the global economy, with severe effects that are still visible more than four years later and mainly consist in the inability of most countries to overcome this distressing situation....

Since the accounting regulations complying with the European directives approved by Order No. 1.802 / 2014 of the Minister of Public Finance, effective from 1 January 2015, make significant changes and additions compared to the old provisions (OMFP No. 3.055 / 2009, as amended and supplemented),...

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

Many business operations place within the context of a group structure that involves many interrelated companies and entities. This Standard prescribes the accounting treatment for business combination's where control is established. The prime objective of IFRS 3 is to specific the relevant...

The final product of the accountancy activity is materialized in the financial standings. Through these, all the transactions from the economical-financial activity of the company or entity are classified and synthesized in the view of the American organism of standardization. These type of...

The balance sheet represents the main source of economic-financial information, a communication instrument used by economic entities in order to communicate with the outer-sphere, a document that allows us to see the entity's functioning capacity, in a dynamic balanced condition. The balance...