Results 11 to 20 of about 128,347 (314)

The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009
Placing the European accrual model upon cash accountancy model,presently used in Romania, at the level of the local communities, makespossible that the anachronism of the model to manifest itself on the discussion’sconcentration at the nominalization ...
Riana Iren RADU, Eduard Ionescu
doaj   +2 more sources

THE ROMANIAN ACCOUNTING SYSTEM AND THE ACCOUNTING-TAXATION RATIO [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
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
doaj   +2 more sources

Accounting account account assessment [PDF]

open access: yesOditor - casopis za Menadzment, finansije i pravo, 2018
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]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
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  

New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

open access: yesJournal of Theoretical and Applied Electronic Commerce Research, 2022
In an attempt to deepen how the way of working is changing due to the digital transformation, this research aims at understanding the process by which individuals adopt blockchain technology in accountancy.
Rocco Agrifoglio, Davide de Gennaro
doaj   +1 more source

Accounts

open access: yesAmerican Sociological Review, 1968
Tradução inédita em português do artigo originalmente publicado na American Sociological ReviewTraduzido por Ana Beatriz ...
Marvin B. Scott, Stanford M. Lyman
openaire   +3 more sources

Entrepreneurial Competencies of Accountancy, Business, and Management Students in a Private Institution

open access: yesJPAIR, 2022
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
doaj   +1 more source

Financial information in the management of the local government unit [PDF]

open access: yesScientific Journal of the Military University of Land Forces, 2018
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
doaj   +1 more source

Statistical Cost Control

open access: yesSouth African Journal of Business Management, 1969
No abstract available.
J. D. du Toit
doaj   +1 more source

THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS [PDF]

open access: yesChallenges of the Knowledge Society, 2016
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  

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