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Aristita Rotila
The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity. All legal entities, no matter the domain of their activity, ha...
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Aristita Rotila
Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fis...
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Aristita Rotila
The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can be more or...
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Aristita Rotila
The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This pap...
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Aristita Rotila
It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advance...
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Aristita Rotila
Starting from the analysis of accounting regulations in compliance with European directives applicable to the different categories of entities, as well as from the findings of a study we carried out concerning the financial statements of certain economic...
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Aristita Rotila
The items of information within the financial statements are presented with a general purpose, in order to satisfy the needs of all categories of users but, in this paper, we decided that,starting from the financial statements, we could approach the issu...
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Aristita Rotila
Pág. pp. 84 - 89
The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants, standar...
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