THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (II)

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

ACCOUNTING IMPLICATIONS OF THE MEASUREMENT AND RECOGNITION OF INTANGIBLE ASSETS

Autor: BĂNUȚĂ MARIANA, GÂDOIU MIHAELA

Publikováno v: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 4, Pp 22-32 (2023)

The immaterial world has always aroused people's interest because being intangible, it is often considered enigmatic and in addition has major effects, sometimes vital for those with whom it interacts. Firms own both tangible and intangible assets

Externí odkaz: https://doaj.org/article/2f001ed97b104f2283f15ee138532756

ACCOUNTING IMPLICATIONS OF THE MEASUREMENT AND RECOGNITION OF INTANGIBLE ASSETS.

Autor: MARIANA, BĂNUȚĂ¹ mari.banuta@yahoo.com, MIHAELA, GÂDOIU¹ mihaela_gadoiu@yahoo.com

Publikováno v: Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. Aug2023, Issue 4, p22-32. 11p.

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Beginnings of financial reporting and premises of consolidation of accounts in French aluminium industry,1921-1939

Autor: Didier Bensadon

Publikováno v: IAAER-ACCOUNTING RENAISSANCE Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions
IAAER-ACCOUNTING RENAISSANCE Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions, Nov 2011, Venise, Italy

The expansion of groups of companies during the inter-war years is one of the most profound transformations in the structure of French capitalism. Studies in economic history have shown the importance of the subsidiary creation phenomenon in relation

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::847138ebcf45b1145dfa14ca1ac333c1
https://halshs.archives-ouvertes.fr/halshs-00640503/document