IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Subject "accounting principles"

Browsing 2.Articole by Subject "accounting principles"

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  • Bajan, Maia; Brighidin, Irina (ASEM, 2021-03)
    Expenditures represent decreases in economic benefits recorded during the management period in the form of outflows or reductions in the value of assets or increases in debts that contribute to decreases in equity, other ...
  • Țugulschi, Ana Maria (ASEM, 2023-03)
    The activity of any entity involves the concentration of a large part of financial resources in stocks, the evaluation of which can improve the efficiency of management, which is the most important task in the development ...
  • Istrate, Costel (ASEM, 2024-04)
    Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are ...
  • Rotaru, Daniela (ASEM, 2020-03)
    Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, ...
  • Lazari, Liliana; Iavorschi, Iavorschi (ASEM, 2018-03-15)
    In this article, the authors main objective is to research the fundamental assumptions of the logical development/deduction of accounting principles and norms. Principles traditionally occupy a more prominent place in ...
  • Brînzila, Liuba (ASEM, 2018-09)
    Accounting is a component part of the management information system within an entity. In modern management, traditionally, systematized accounting information is used, according to its usefulness. In so doing, accounting ...
  • Aramă, Alexandrina (ASEM, 2024-03)
    Income and expenses are essential elements, reflecting the financial health and viability of a company. The purpose of the paper is to detail and examine the fundamental principles of their recognition and evaluation, ...

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