This paper reviews the corporate external contextual factors affecting the practices of CSED
from the perspectives of internal and external Jordanian stakeholders. Specifically, this …

The paper analyses the profit and loss account from the Romanian accounting regulations'
perspective in terms of format, structure, content, which is subject to the approval of OMPF …

The net income was considered for a long period of time the main indicator for measuring
the financial performance of the economic entity. It is said that when entity obtains profit then …

Specific for public sector, the financial statements there are under the impact of several
factors. Characteristic elements of the public sector should be defined and quantified as the …

The study had as objectives, first, the analysis of the degree of compliance with the
Corporate Governance Code by the Romanian companies listed on the Bucharest Stock …

The implementation of up-to-date technologies in the accounting system of modern entities
is a topical subject, by the desire of enterprises to align themselves with the current of …

Accounting is the social science which has evolved and refined over time so as to meet the
information needs of each step in the evolution of society. Today, the phenomenon of …

Accounting is currently a very dynamic field at international level. Accounting information or
its derivatives comprise an important segment of the information conveyed in the economic …

An important component of public institutions' accounting is represented by cash accounting.
At the same time, the normalization, harmonization and convergence of accounting are the …

In this paper we have tried to measure the impact that crisis it had over the revaluation
process of buildings from Romania. This study includes a sample of 239 buildings from a …