Zobrazeno 1 - 10
of 28
pro vyhledávání: '"MARIANA GURAU"'
Autor:
NICOLETA CRISTINA MATEI, MARIANA GURAU
Publikováno v:
Global Economic Observer, Vol 2, Iss 2, Pp 113-120 (2014)
Public institutions of lower secondary education are financed mainly from the public resources allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a destination set out in the budget of each educatio
Externí odkaz:
https://doaj.org/article/e3473251e0484c28a24fee6c423a4dab
Autor:
MARIANA GURAU, MARIA ZENOVIA GRIGORE
Publikováno v:
Challenges of the Knowledge Society, Vol 2, Iss -, Pp 1585-1591 (2012)
Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions
Externí odkaz:
https://doaj.org/article/0b444c416a2b42819d43b6b93e4c7db0
Autor:
MARIA ZENOVIA GRIGORE, MARIANA GURAU
Publikováno v:
Challenges of the Knowledge Society, Vol 2, Iss -, Pp 1574-1584 (2012)
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries. For EU Member States is required not only the existence of VAT, but also that its main characteristics to be uniformly implemented. This should facil
Externí odkaz:
https://doaj.org/article/0bbe59b2b7834fa8b492ed63500d493f
Autor:
MARIANA GURAU, MARIA GRIGORE
Publikováno v:
Challenges of the Knowledge Society, Vol 1, Iss -, Pp 1515-1522 (2011)
Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
Externí odkaz:
https://doaj.org/article/3c6e56172dfe4bdc88d1ee42d8b90eb2
Autor:
MARIA ZENOVIA GRIGORE, MARIANA GURAU
Publikováno v:
Challenges of the Knowledge Society, Vol 1, Iss -, Pp 1403-1417 (2011)
This paper contains a statistical and economic analysis of the tax system of Romania in the last decade, as well as comparisons with the other states of the European Union. The overall tax ratio of Romania, i.e. the sum of taxes and social security c
Externí odkaz:
https://doaj.org/article/83b68f5f1e254969abc74819c49bca4f
Autor:
Mariana Gurau
Publikováno v:
Global Economic Observer, Vol 2, Iss 1, Pp 209-221 (2014)
Mariana Gurau
Mariana Gurau
The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves se
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::031eb3e289c53cfc1c6b645c7eb3e7a6
http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_1/geo_2014_vol2_no1_art_020.pdf
http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_1/geo_2014_vol2_no1_art_020.pdf
Publikováno v:
Manager, Vol 8, Iss 1, Pp 77-84 (2008)
Provisions are constituted for the purpose of complying with the principle of prudenceThese are comprised into annual expenses until they are used. Their destination is to cover the expensesthat prior or actual events make them possible. Indirectly,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::eda0616458b39030f663aa8f49272d60
http://manager.faa.ro/download/472_813.pdf
http://manager.faa.ro/download/472_813.pdf
Publikováno v:
Manager. 8(1):77-84
Provisions are constituted for the purpose of complying with the principle of prudence These are comprised into annual expenses until they are used. Their destination is to cover the expenses that prior or actual events make them possible. Indirectly
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::751fa77848290684e4cfe307831b1431
http://manager.faa.ro/en/article/The-Principle-of-Prudence-and-the-Constituency-of-Provisions~472.html
http://manager.faa.ro/en/article/The-Principle-of-Prudence-and-the-Constituency-of-Provisions~472.html
Autor:
Elena CIUCUR, Mariana GURAU
The need to compile and approve the accounting policies in applying the accounting regulations is provided by the Order no. 3055/2009 for the approval of the accounting regulations consistent with European directives and applicable from January 1st,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::95de95e60d1bceb6239e2c30acab9dbe
http://www.kadamar.ro/ssmarticles/2012-2/2012-2-6.pdf
http://www.kadamar.ro/ssmarticles/2012-2/2012-2-6.pdf
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 823-827 (2021)
The period of the COVID-19 pandemic brought many economic, social and environmental challenges. In the financial-accounting sector, the situation of uncertainty, including remote work, has generated and continues to generate various problems for comp
Externí odkaz:
https://doaj.org/article/a3e25fa1508f469c9cc432681c65d6fa