Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we … are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that … usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support …

Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …

is at the convergence between fiscality and accounting. …

begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …

goods and the external client but doesn’t handle the goods itself, its accounting has some particularities that this paper …

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