denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into …: what families of words used to denote “accounting” are the most spoken in the world? Question four: what are the roots of … of light on the nature of the “accounting science”? Question six: do these meanings imply to revisit the question of the …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

Accounting for research and development (R&D) costs is an open issue. SFAS n°2 mandates that all R&D costs are … empirical tests are based on simulated or partial data. Our purpose is to test empirically R&D accounting issues on a sample of … European firms. Many European accounting regulatory bodies authorize both accounting treatments for R&D costs: expensed as …

information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities … professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that … access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud …

improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of … sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales … framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways …

establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as …