The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only,...

During the last decades, several countries worldwide have introduced financial management reforms as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by replacing or transforming their traditional budgetary cash accounting systems...

The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations...

The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their...

The financial-accounting specialists are permanently faced with high expectations and exigencies related to their knowledge and abilities. The permanent development of life-long professional competence and learning process are essential if they do not want to fail their expectations. From this...

The financial reports seldom represent for the American society the only source of information available directly from the entity. The name for the financial statements has not been standardized yet. The American legislators determine the general rules by the mean of the norms issued for the...

This analysis aims to determine the differences in the exchange rate between the member countries of the European Union, the states financial conversion, the conditions to increase the capital, the discriminatory treatment on the assets and liabilities, monetary and nonmonetary, of accounting...

Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a significant background in fields regarding...

(VF)L’exigence d’informations de gestion et leur utilisation par le capital investisseur (CI) sont appréciées grâce à une étude qualitative. Le CI, investisseur actif et soucieux de la rentabilité de son placement, peut être intéressé par une information traditionnellement...

A community faces the obligation of providing an indivisible public good. Each member is capable of providing it at a certain cost and the solution is to rely on the player who can do it at the lowest cost. It is then natural that he or she be compensated by the other players. The question is to...