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 …

The effects of amortization on the presentation of the financial statements are quite
noticeable when calculating the profit before tax as well as for its recognition in the balance …

Generally the non-current assets, and especially the tangible assets, are held by the entity
(as it results from their very definition) in order to be used in the production of goods or for …

Accounting policies are specific principles, bases, conventions, rules and practices applied
by an entity in preparing and presenting financial statemens. Management must use …

During the years, Romania suffered many changes related to its fiscal system. Starting with
2007, since we've joined European Union, Romania committed to respect the EU legislation …

This article started from the idea that International Accounting and Financial Reporting
Standards have had a major impact over the accounting world. Accounting laws of …

Impactul amortizării asupra situaţiilor financiare este foarte puternic, atât pentru calculul
rezultatului, cât și pentru recunoaşterea în bilanţ. Amortizarea contabilă afectează …

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 …

The contemporaneous evolution of the accountancy is characterized through strong
tendencies of international accountancy normalization and adapting. This signifies that in …

The debate on accounting regulations responsibility IFRS/US GAAP that accelerate the
financial crisis is technical and political. On a technical level the debate refers to the …