With an increasing international trade, a more and more significant expansion was experienced by combined commercial operations, also including goods processing transactions. The expansion of these international economic affairs had as motivation the multiple direct and indirect positive effects...

Knowledge is an increasingly valued production factor 1 as by means of computerbased equipment its reproducible feature has been highlighted. Accounting has turned into the art of warranting the success of an organisation only to the extent in which it uses information technologies with a view...

Continuous improvement of business environment is a key priority of governments to strengthen the functioning of market economy. In this context, the general framework of accounting and financial auditing accounting improves continuously its information quality by applying the accounting rules...

The last decade, especially, has brought major mutations in the evolution of national economies through the accentuation of the international financial character of globalization. In the last years the number and the complexity of companies which operates on international financial markets...

The management’s task is to make decisions, which ensure continued viability of the organization and control the implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management. It is important to recognize the partial role...

Performance represent an economic category by which quality of the economic activity is appreciated by companies with indexes such as : turnover, added value ,profitability , labor productivity , gross and net profit, etc .The profit may not represent aim of the company but it is necessary in...

The reliability of the accounting information is one of the most significant features in terms of quality and refers to its capacity to influence investors, creditors and other users of the financial statements in their decision-making. A reliable piece of information helps users assessing...

Cash flow arising from relationships with third party entity that occur in connection with fighting money mutual rights and obligations are known as cash flows. Accordingly to the three types of specific activities of economic entities, we find three of its essential functions, namely:...

Access to financing from capital markets is conditional on fulfillment of financial communication, accounting rules set by local authorities. But accounting rules in each country depends on national traditions, accounting as a social phenomenon, strongly conditioned by cultural factors, broadly...

The appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional stage had a strong impact on insurance regardless of the activity field (life insurance, commodity insurance, and so on). Insurances and accounting have evolved simultaneously....