Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Florin Razvan Oncioiu"'
Publikováno v:
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, Iss 2, Pp 45-50 (2009)
The Small and medium enterprises bring a significant contribution in whatconcerns competitiveness, research, innovation, employment as well as thesolution to particular problems. We should strive to develop a dynamic andcompetitive SME sector, which
Externí odkaz:
https://doaj.org/article/fa5c7f914d3b403e99457112b12693af
Publikováno v:
Academic Journal of Economic Studies, Vol 5, Iss 1, Pp 47-50 (2019)
This article focuses on the main items regarding the identification of associated enterprises and joint ventures, and make useful guidelines related to the equity method, with reference to international standards. Also, it presents the perspectives o
The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
Publikováno v:
Academic Journal of Economic Studies, Vol 4, Iss 1, Pp 54-59 (2018)
t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also dependi
Publikováno v:
Review of Business and Finance Studies. 3(2):81-88
Many authors present the advantages of fair value accounting, but others contest this concept, because of its volatility and subjective tendency of the models used for the evaluation. The advantages of fair value include utility, relevance, transpare
Publikováno v:
Acta Universitatis Danubius: Oeconomica, Vol 5, Iss 1, Pp 92-100 (2009)
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only on the companies’ ability in furnishing the needed and true financial information to the creditors and investor