Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Mihai Deju"'
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 34 (2021)
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of t
Externí odkaz:
https://doaj.org/article/430616899bc74b018d950b43d73104dc
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 32 (2020)
The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodi
Externí odkaz:
https://doaj.org/article/8e7e1d3dc2ed49509a3b788bb6b6397a
Autor:
Cristina-Iolanda Filipoaia, Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 31 (2020)
During more than six centuries of existence, Bacău benefited both from the favourable socio-economic and political context, and from the interrelationships with the other communities, from the harmonious combination of these two elements resulting b
Externí odkaz:
https://doaj.org/article/05de47e82b3a41b0991eb991618c302b
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 26 (2017)
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and internati
Externí odkaz:
https://doaj.org/article/63f90e347a3f4db28ab0731af9156612
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 23 (2016)
Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This articl
Externí odkaz:
https://doaj.org/article/3054bb382b884dd182ad3707add2c7fc
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 0 (2016)
The process of company reorganisation by merger or division operations, which is the object of recent accounting regulations, are of a real interest for the accounting specialists, taking into consideration the elements of newness and the complexity
Externí odkaz:
https://doaj.org/article/8b4efda0d5c84464b5999d4069009c4b
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 0 (2016)
The financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes
Externí odkaz:
https://doaj.org/article/7706c8523552465c8098f82b34f523c7
Autor:
Dumitru Timerman, Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 13, Pp 103-108 (2008)
Regional picture appear two Romanians: a richer, which includes the Bucharest-Ilfov, West and Center and a poor, other regions. Among the most competitive districts are Ilfov (8. 553 euro per capita), Timiş (7. 931 euro per capita), Braşov (7. 108
Externí odkaz:
https://doaj.org/article/913a48ac43db4d2c826efd61e78a4a7f
Autor:
Mihai Deju, Petrică Stoica
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 18 (2013)
Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to
Externí odkaz:
https://doaj.org/article/2eb2c8047b8846ae8e1e7f78471e0471
Autor:
Mihai Deju
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 16-17 (2012)
The economic culture and accounting theory in Bacău area has its beginnings in the setting up of the first practical school of agriculture, by Ion Ionescu de la Brad, who included in the curriculum an accounting course, as well. Over the years, the
Externí odkaz:
https://doaj.org/article/cbaf5d44efea4a46b616edbe027f54e4