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THE ROMANIAN ACCOUNTING SYSTEM AND THE ACCOUNTING-TAXATION RATIO [PDF]
In the context of a developed capital market, the dimensioning of the accounting profit is very important for investors, considering the financing of the economical entities to a higher degree than that offerred by the banking system.
GROSANU ADRIAN +2 more
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Regulation of the Romanian Accountancy Profession – 100 Years Celebration. A History Lesson for Today’s Professionals [PDF]
On July 15th 1921, the Official Journal of Romania witnessed the publication of the Law on the organization of the Body of Licensed and Expert Accountants.
Daniel BOTEZ
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Accounting account account assessment [PDF]
Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire +2 more sources
ACCOUNTING METHODOLOGY SPECIFIC TO OPERATIONAL LEASING FOR LESSEE FROM A NATIONAL AND INTERNATIONAL PERSPECTIVE [PDF]
Taking into account that following the application of various accounting regulations for the same company and the reporting period, the information provided by the financial statements of an entity regarding the operating leasing transactions in the ...
PALIU – POPA LUCIA , COSNEANU LAVINIA
doaj
Tradução inédita em português do artigo originalmente publicado na American Sociological ReviewTraduzido por Ana Beatriz ...
Marvin B. Scott, Stanford M. Lyman
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Entrepreneurial competencies are considered a vital piece for aspiring entrepreneurs to pursue entrepreneurial ventures. The research aimed to examine the personal entrepreneurial competencies scores of accountancy, business, and management (ABM ...
Lorelie Buitrago +3 more
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Financial information in the management of the local government unit [PDF]
Changes occurring in the conditions under which local government units function require the adaptation of the type, scope and frequency of information provided that is used in decision-making processes.
Monika Wakuła
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No abstract available.
J. D. du Toit
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THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS [PDF]
To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors.
Mariana GURĂU, Maria Zenovia GRIGORE
doaj
The completion of a Certificate of Theory in Accounting (CTA) is an essential and challenging part of qualifying as a chartered accountant (CA) in South Africa.
Gretha Steenkamp
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