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1.130  Articles
1 of 113 pages  |  10  records  |  more records»
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the pr... see more

The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the pr... see more

The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the pr... see more

The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in... see more

During more than six centuries of existence, Bacau benefited both from the favourable socio-economic and political context, and from the interrelationships with the other communities, from the harmonious combination of these two elements resulting both th... see more

The economic-financial crisis made its presence felt through more or less shy signals. All companies from the international and national market started to feel the crisis’s negative effects, several declaring bankruptcy, or diminishing temporary their act... see more

Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact ... see more

Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article pre... see more

The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidat... see more

1 of 113 pages  |  10  records  |  more records»