Inflation is an intricate economic phenomenon that affects not only businesses and accounting professionals but also the general population. It diminishes the purchasing power of money, shaping the dynamics of currency or ...

There are significant similarities and differences between the European and Asian accounting systems. These include the trend towards convergence with IFRS, the increasing use of IFRS in Asia and the important role of the ...

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, ...

This article examines the accounting aspects of exchange rate and amount differences, which mainly refer to: - concretization of the definition and amount; - establishing the moment in which the differences in exchange ...

In this research, emphasis was placed on the specifics of the evaluation activity, the classification and evaluation techniques of the entity's patrimony. In the effort to highlight the complex process of patrimony evaluation, ...

The role of accounting in the strategic organization of an enterprise is multifaceted, extending far beyond the mere recording of financial transactions. This article explores the critical contributions of accounting to ...

As part of this research, a study is carried out in relation to the impact that banking digitization can have on the banking system in Romania. The main causes that led to the acceleration of this phenomenon, the advantages ...

Financing issues are crucial for the survival and growth of the enterprise. First, thecompany musthave liquidity to meet its connitments, i. e. to honnour debts maturing in the near future , thereby ensuring its short-term ...

Liquidity analysis can be seen as a particularly important process because it is considered to be an indicator that most accurately and faithfully reflects the financial situation in which the company is at a given moment. ...

In the contemporary world, marked by technological advancements and accelerating changes in the digital domain, no profession escapes the unstoppable wave of transformations.Artificial intelligence becomes a significant ...