This article analyzed the problem of VAT refund and customs tariff in customs regime (drawback system). The active improvement of foreign goods is characterized by the fact that they remain in the proprety of the entity ...

Within the decission making process, the role of accounting is to collect and provide timely, accurate and opportune information that is rellevant for managers in taking efficient decisions. The development of correct ...

Compiler of financial statements is transforming information about economic events. Recognized of financial statements as the transparency are depending of quality was transforming this information. With this purpose ...

Dans cet article on examine la necesite de l’application du principe de la prudence dans la depreciation des actifs immobilises. On mentionne la correlation entre la prudence, les provisions et la verite dans les problemes ...

The information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional ...

The banking activity is continuously exposed to risks, due to the complexity of the intermediation function that the banks perform. An important challenge of the banking management is the early risk identification and ...

Il s’agit des indicateurs de performances qui sont utilisés afin de juger l’efficacité de travail de gestionneurs au sein de l’entreprise hotelière. L’analyse des tels indicateurs permet faciliter le choix des decisions ...

The lack, in the national practice, of the methods applied, which would allow the realization of a complex analysis and evaluation of the risks in entrepreneurial activity is one of the primary problems outlined in the ...

This article presents the analysis of structural peculiarities of the incomes and expenses within the non-profit organizations in terms of implementing new national accounting regulations. Particular attention was given ...

Independence is freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. Independence is related ...