Biological assets represent an important group of patrimonial elements for agricultural entities. From the perspective of the versatility of their use (due to the high level of complexity of the initial and secondary ...

This paper treats the issue of establishment.by entities of litigation provisions, customer guarantees, restructuring, taxes or other provisions. The reason we have chosen as a subject of debate the constitution of provisions, ...

Finanțarea învățământului superior reprezintă un element critic pentru asigurarea calității educației superioare și pentru dezvoltarea sustenabilă a instituțiilor academice. O abordare adecvată a finanțării este esențială ...

Student entrepreneurship has an important role to play in the current economic context as it contributes to innovation, flexibility and the potential to generate new jobs and stimulate sustainable economic growth. The main ...

The research data cannot propose to accentuate the official effects of the public administration by referring to the activation of works in the construction industry and to demonstrate this aspect by largely influencing ...

Fenomene globale din ultimul timp, precum transformarea digitală au avut un impact deosebit de puternic asupra piețelor bursiere deoarece au facilitat accesul părților interesate la aceste piețe. În prezent orice parte ...

This article aims to highlight the importance of the statutory auditor. The value provided by the statutory auditor in an audit engagement is much more substantial than at first glance. The company's image is reflected in ...

IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose ...

Scopul acestei lucrări este acela de a pune în discuție impactul activităților desfășurate de societățile care activează în domeniul exploatării forestiere, din regiunea de Nord-Est a României , asupra mediului înconjurător ...

In the current context of the overspecialization of the accounting profession through adherence to international standards and the specialization of professional bodies, both in the internal and external market segment, ...