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Claudia Gabriela Baicu,Mar Wolfgang Mixa
Pág. 24 - 44
The novelty of this paper is the comparative analysis of the Romanian and Icelandic banking systems. The study results reveal that despite the fact that Romania and Iceland are two different worlds, there are several similarities between the banking syst...
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Cristina Rosu
The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To a...
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Mihai Deju
The financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes and ...
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Ioana Andrada MOLDOVAN (GAVRIL)
Pág. 447
Modern economies are characterized, among other things, by developed financial sectors. This reality has stimulated scientific research on identifying correlations between the level of financial market development and economic growth, especially for emer...
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Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres...
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