IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Author "Cosmulese, Cristina Gabriela"

Browsing 2.Articole by Author "Cosmulese, Cristina Gabriela"

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  • Accounting considerations on the evaluation and reevaluation of non-current assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela (ASEM, 2017-11)
    A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...
  • The accounting evolution of post-communist period in Romania 
    Cosmulese, Cristina Gabriela; Socoliuc, Marian (ASEM, 2018-04)
    The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important ...
  • Accounting treatments for the valuation of tangible fixed assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Popadiuc, Ionela; Neagu, Iulia (ASEM, 2017-11)
    In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at ...
  • Considerații privind sustenabilitatea și dezvoltarea sustenabilă 
    Cosmulese, Cristina Gabriela; Zlati, Monica Laura (ASEM, 2019-03-15)
    In the context of the current economy, the concept of corporate social responsibility has acquired an impulse, and its significance derives from the attitude of companies that have understood the importance of the impact ...
  • Efectele CSR și acumulării de active intangibile asupra avantajului competitiv al firmei 
    Cosmulese, Cristina Gabriela (ASEM, 2019-04)
    The present study aims at focusing the novelties on the synthesis of experts' opinions by presenting the conclusions regarding the perception of CSR in relation to social, macroeconomic, branch or business concepts (focusing ...
  • 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 ...
  • Raprtarea integrată dintr-o perspectivă teoretică 
    Ivaniuc, Anda-Larisa; Cosmulese, Cristina Gabriela (ASEM, 2020-03)
    The research is intended to assist and encourage entities to prepare concise, relevant and useful non-financial statements in accordance with the requirements of Directive 2014/95 / EU. Proper publication of nonfinancial ...

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