The present paper aims to present the correlation as well as the differences between
liquidity/cash and liquidity ratio in terms of economic entities. Researches on this topic are …

Analyzing accounting issues relative to small and medium sized entities (SMEs) we found
the influence of taxation as the main leitmotif in the Romanian literature. However, weak …

In order to support the agricultural exploitation we tried in this paper to develop a model that
involves a seasonal component at entity's level. Consequently, we made a study to an …

The annual financial situations represent the main source of information regarding the
financial situation and the performance of any entity. The public character of the financial …

The financial statements represent the less expensive and the most widely spread
managerial communication method. Starting from this aspect, the paper shows the …

The purpose of this paper is to analyze the degree of formal accounting harmonization
within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the …

The emergence of the new technological economy mainly driven by information and
knowledge is connected with the development of intellectual capital. But how could …

The value added tax (VAT) is an indirect tax on consumption, of a general nature, applied to
value of economic goods, regardless their final destination, ie, consumer goods or …

This paper presents a dynamic analysis, based on two economic and financial indicators:
the value added and the average number of employees registered and reported during …

In the present paper I intend to approach the evaluation of material current assets at the exit
from the heritage, considering the changes occurred in recent years in the accounting …