Dans l’article ci-dessous on examine la necessite du completement du standard de la comptabilite „Depreciation des actifs” avec les definitions „Identification des actifs a la depreciation” et „Epreuve des actifs a la ...

The modern conception presents accountingas aservice activityor as a provider of economic information. In parallel with accounting diversification, on theoretical and practical respect, the science of accounting takes into ...

In this article is described and proposed some applicative models of financiall everage rate factorial analysis. These models are applied in order to increase the efficiency of the entireprocess of taking decisions. It ...

In this article, the peculiarities of accounting losses on the repair of motor vehicles in the event of a guilty person and compensation for the damage. Specific propasals.

In this article are described the differences between the Income Statement specified by abrogated Accounting Standards and Income Statement specified by new Accounting Standards. There are, also, proposed some applicative ...

The current information requirements and study in the field of financial audit, accounting expertise adds new dimensions, which (in turn) advertises a modern approach with regard to the development of emerging media, ...

In this article are presented the conceptual and methodological aspects of internal audit needed to be learned in the university study. Also, are given professional skills that will get this course. Including these ...

The consolidation of theoretical, knowledge and the development of students practical skills are carried out by teaching the academic subject: “Practice in Financial Accouting”.

In this article the authors describe the opportunities for use of various IT systems in t he trainings on accounting. The authors have also mentioned the advantages and disadvantages of use of the MOODLE system, an IT ...

The article presents a research on the interrelations of management and finance accounting. This paper brings up some methodological issues within the management accounting role in decision making. Management accounting ...