Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Alin Eliodor Tănase"'
Autor:
Oncioiu Ionica, Alin Eliodor Tănase
Publikováno v:
Perspectives of Management Accounting for Sustainable Business Practices ISBN: 9781668445952
A company's conversion of financial statements is a well-known instrument in the development and management control domains, but its usage in the area of corporate disclosure reveals significant uses. In this chapter, the term “conversion” refers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11cbed8f955396c99abafc07f10455aa
https://doi.org/10.4018/978-1-6684-4595-2.ch008
https://doi.org/10.4018/978-1-6684-4595-2.ch008
Autor:
Alin Eliodor Tănase
Knowing precisely the costs by sectors, products, activities, and functions helps locate in time and space the sub-units contributing to the improvement or, on the contrary, the depreciation of the results obtained by the company. Breaking down the c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a4da5a4823f454c2b64c7b19a7ed203
https://doi.org/10.4018/978-1-7998-8069-1.ch012
https://doi.org/10.4018/978-1-7998-8069-1.ch012
The abolition of the economic boundaries of different countries also has implications for the monitoring of businesses through accounting. In this context, the profit and loss account is that component which reflects the performance of the enterprise
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https://explore.openaire.eu/search/publication?articleId=doi_________::c73c70eb00f9382e0d9486ae159da038
https://doi.org/10.4018/978-1-7998-3473-1.ch011
https://doi.org/10.4018/978-1-7998-3473-1.ch011
The dual nature of creative accounting has been intensely debated since its emergence in the Anglo-Saxon economies. The lack of a common accounting language, different accounting systems at international level, applied in different languages, interna
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35517339315f5c123279949fb9963824
https://doi.org/10.4018/978-1-7998-3473-1.ch003
https://doi.org/10.4018/978-1-7998-3473-1.ch003
The presence of several legal entities within the same group entails the existence of as many independent accountants as there are companies. In accordance with IFRS 3 “business combinations,” the result is goodwill that will be recognized as a n
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https://explore.openaire.eu/search/publication?articleId=doi_________::29f60325fdcfda7883c52197d79d458c
https://doi.org/10.4018/978-1-7998-4637-6.ch005
https://doi.org/10.4018/978-1-7998-4637-6.ch005
This chapter investigates the impact of taxation on the online business environment in Romania. In the last 30 to 35 years, the world economy has been marked by a rapid development of the services sector, especially in economically-developed countrie
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https://explore.openaire.eu/search/publication?articleId=doi_________::e005ebf6efc998f8dcc8fbce941ec55c
https://doi.org/10.4018/978-1-7998-1005-6.ch003
https://doi.org/10.4018/978-1-7998-1005-6.ch003
Autor:
Monika Brigitte Sürgün, Alin Eliodor Tănase, Dumitru Alexandru Stoica, Nicoleta Ileana Traistaru
Functional currency has been defined as the currency of an entity's main economic environment. A group does not have a functional currency, but the functional currency is set at the level of each group entity. Determining each functional currency at
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::992c1894776c1a0aeec4592ef3a902d2
https://doi.org/10.4018/978-1-7998-0178-8.ch012
https://doi.org/10.4018/978-1-7998-0178-8.ch012
Autor:
Ionica Oncioiu, Alin-Eliodor Tănase
Publikováno v:
EuroEconomica, Vol 35, Iss 2, Pp 31-40 (2016)
This article offer an overview of the characteristics of IFRS 15 requirements regarding revenue. Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows resul
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::d8a105bfbc94229574d86a6e76b9bca5
http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/3636/3687
http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/3636/3687
Historical cost is the main basis for assessing tangible assets in the annual financial statements. However, the accounting regulations applicable in Romania allow the valuation of tangible investments at fair value determined by authorized persons.
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https://explore.openaire.eu/search/publication?articleId=doi_________::68aa026b9f9c9c3e75908be8d14715dc
https://doi.org/10.4018/978-1-5225-7712-6.ch010
https://doi.org/10.4018/978-1-5225-7712-6.ch010
The continuous increase in the diversity and complexity of economic and financial transactions at both national and transnational level is leading to a continuous dynamic of business organizations and reorganizations. Thus, some of the practical form
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9994a9859a16e0698f29ec237a38ffb1
https://doi.org/10.4018/978-1-5225-7712-6.ch012
https://doi.org/10.4018/978-1-5225-7712-6.ch012