Browsing by Subject "IAS 38"

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  • Activitățile de cercetare-dezvoltare: activ sau cheltuieală? 
    Huzunu, Maria (Print-Caro, 2023-04)
    Research and development (R&D) expenditures play a crucial role in innovation and economic growth, significantly contributing to technological progress and the development of new products and services. The purpose of the ...
  • Consecințele digitalizării asupra lucrărilor efectuate de profesioniștii contabili IAS 38 Imobilizări necorporale 
    Gherman (Bursuc), Maria; Grosu, Veronica (ASEM, 2020-04)
    The accounting treatment of intangible assets is a particularly complex and important topic for today's economy, a knowledge-based economy. For today's companies, these assets become the basic drivers for success and ...
  • The environmental balance sheet 
    Cosmulese, Cristina Gabriela; Axentioi, Mălina (ASEM, 2017-11)
    In this article, through the environmental balance sheet we try to get information on the cause and consequences of producing all the negative effects both in the past, now and in the future due to an economic activity ...
  • Particularități contabilității în cluburile de fotbal 
    Grosu, Maria (Print-Caro, 2023-04)
    Football has become a profitable industry in recent decades, attracting millions of spectators. This paper analyzes the economic impact of football and its accounting and financial reporting. In most industries, human ...

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