Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Dumitru COTLET"'
Autor:
Valentin Burca, Dumitru Cotlet
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 24, Iss 1, Pp 72-95 (2014)
Recent financial crisis has raised numerous dilemmas around the accounting information relevance. History has drawn a clear trend in favour of international accounting convergence. The solution of IFRS, accepted as a global set of accounting standard
Externí odkaz:
https://doaj.org/article/80fde6dea46a4af9b05ad7f998572066
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :384-391
The evolution of financial results reported by Romanian insurers to the commission for supervision of insurers in the context of the financial and economic crisis has spotlighted the fact that the insurance industry hasn’t been immune to the crisis
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :416-419
The merger is considered to be the classic form of restructuring, in the opinion of some authors it represents a concentration of capital in order to survive. Unlike other forms of concentration, the result of merger is the creation of a new company
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :406-410
The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises t
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :392-399
The insurance companies are required to cover gross technical reserves with permitted assets in accordance with the legal regulations in force, namely prudential rules issued by the Insurance Supervisory Commission in accordance with the European dir
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :400-405
In a market economy, accounting convergence and normalization have as an objective organizing the operation rules of the accounting information market in order to optimize financial communication. The existence of a market implies the existence of a
Publikováno v:
Annals of the Stefan cel Mare University of Suceava : Fascicle of the Faculty of Economics and Public Administration, Vol 9, Iss 2(10), Pp 173-180 (2009)
By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established by EU, for making strong its position within the interior of a such large market, IASB could not present itself so uninterested in front of a p
Publikováno v:
Procedia - Social and Behavioral Sciences. :711-716
With this work we show the relevant role of the accountant information originated within the finance – accountant system of the operators of community services of public utilities, within their decisional process, stressing the influence of this in
Autor:
CRISTINA MIHAELA NAGY, DUMITRU COTLEŢ
Publikováno v:
Annals of the University of Petrosani: Economics, Vol XI, Iss 1, Pp 171-178 (2011)
The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solv
Externí odkaz:
https://doaj.org/article/131f3fcced3e495380443a2144d02805