Through our study we wanted to find out to what extent the economic agents comply with some of the requirements for the disclosure of information in the individual annual financial statements, formulated in the Accounting Regulations in Compliance with Fourth Directive of the EEC (approved by...

If the accounting measurement of economic performance has a lot of techniques and tools we can not say the same for the other two objectives, environmental and social. On the assumption of maximizing benefits, the question arises whether social enterprises reach performance levels similar to...

Social, economic and legal factors resulted in differences in the financial statements from one country to another. These factors have contributed to use different criteria to recognize the structure of financial statements and the option for different bases of valuation. They also affect the...

The annual financial statement is a technical and accounting instrument capable to provide with, periodically, a synthetic representation of the patrimonial and financial statement and of the economical result of an entity. In Europe, the financial accounting phenomenon was born in the second...

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...