The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....

The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain simplifications of the European directives....

This research measures the convergence between fair value accounting and valuation regulations in the case of intangible assets. In this respect, it analyzes through an empirical approach the accounting and valuation rules and the determinant factors of the similarities or dissimilarities...

This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the...

This research studies, through a content analysis of the comment letters to the IVSC's project on intangible assets fair value determination, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

The labour market in any field becomes more and more demanding and specialized, professional. For a more efficient absorption of graduates, the professional environment requires both advanced theoretical knowledge and practical abilities. During the study period, based on rational mechanisms,...

Since we can safely say about Romania that it had to go through a long process of transformation until the European Union member state stage, we can also state that the Romanian public accounting system has suffered multiple changes in order to match the level of the European accounting system,...