The traditional goal of a company is to earn profit to pay its shareholders, but, nowadays, for
the business to be sustainable in the long term, a strategy of Corporate Social Responsibility …

The primary indications of some uncertainties about the going concern of an entity can be
obtained by investors and the general public in the financial statements and in the audit …

In Romania, starting with the financial statements of the year 2017, companies with more
than 500 employees are required to report the non-financial information in line with the …

În spațiul economic în care activează, întreprinderea trebuie să-și probeze permanent
viabilitatea, capacitatea de concurență și adaptare, performanța economicăfinanciară …

Obiectivul fundamental al întreprinderii este obținerea performanței financiare, a cărei
importanță crește odată cu înăsprirea condițiilor de concurență la nivelul economiei …

This article uncovers the significance and role of accounting policies in the operations of
entities and their impact on financial performance. The motivation that led the authors to …