[EU] Kontabilitate Plan Orokorrak aldaketa sakon bat izan du. Aldaketa horien artean lehena, kontabilitatearen oinarria den Kontzeptu-Esparrua da. Kontabilitatearen Kontzeptu-Esparruak, kontabilitatearen oinarriak ezartzen ditu. Bertan adierazten dira kontabilitatearen helburua zein den, hori...

The value of accounting registering based upon historic cost is a sure and checkable value, written in a document that certifies a property right upon a certain good, a debt right or a debt. Historic costs’ evaluation consists in registering goods in-comings into the company’s patrimony at...

In my report I define different approaches to Accounting Information Systems and Business Organizations. Today´s professional accountants perform in a world that is dynamic and complex. Progress in information technology is being made at an increasing rate. Patterns of organizational behaviour...

The development of international accounting has evolved from a reporting tool for multinational companies in the 1960s to a medium for global competition for financing and investing opportunities today. Large international companies have seen the target of international standards because the...

Romania is a fully-fledged member of the European Union, a status which brings with it a series of rights but also implies the strict following of the agreed upon obligations. A portion of the government's attention must always be devoted to the tuning of the legislative framework with a view to...

В статье рассмотрены основные учетные принципы. Приведены критерии отнесения принципов к группе допущения и требования. Выделены основополагающие отличия...

Осуществлен сравнительный анализ отражения основных средств в бухгалтерском учете и для целей налогообложения, определены задачи учета основных средств и...