The financial documents underlying the analysis of credit are the annual accounts. The financial statements of a company contain a series of relationships characteristic to the type of activity undertaken by it, and they can be described by analyzing individual components of each financial...

The management of any activity need to know, first of all, the goals to be achieved and, on other hand, the necessary resources to fulfill the objectives. The budget is short-term forecasting in monetary or natural units, all operations of an enterprise, for programming and control of the...

Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting...

The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries;...

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

The process of normalization leads to harmonization and accounting convergence by formalizing and materializing the objectives, concepts, methods, rules and procedures for the production and use of accounting information. The purpose of this study is to analyze the evolution of Romanian...

In the context of corporate governance in almost all countries is increasing concern for the protection of shareholders, ensuring the balance of power in the governing bodies companies, the establishment and, where appropriate, extending the powers of the statutory audit, the establishment audit...

This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

El capital intelectual llega a ser un tema fundamental en las universidades debido, principalmente, al hecho de que el conocimiento es el principal output e input en estas instituciones, lo cual nos lleva a plantear la necesidad de que las universidades españolas presenten información sobre su...