• The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model 

      Radu, Riana Iren; Ionescu, Eduard ("Dunarea de Jos" University of Galati, 2009-01)
      Placing the European accrual model upon cash accountancy model, presently used in Romania, at the level of the local communities, makes possible that the anachronism of the model to manifest itself on the discussion’s ...
    • Environmental Financial Accounting 

      Moisescu, Florentina; Mihai, Oana (Universitas Galatiensis, 2006-01)
      From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing ...
    • Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation 

      Paliu-Popa, Lucia; Ecobici, Nicolae; Dina, Ionela-Claudia (Editura Europlus Galaţi, 2010-01)
      The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and ...
    • Implications of International Financial Reporting Standards of Performance Indicators within a Company 

      Onica, Cristina Mihaela; Chebac, Neculina; Mihalcea, Lucean; Domniteanu, Lucian (Editura Europlus Galaţi, 2010-01)
      Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting ...
    • The Legal and Accounting Dimension of Pawn 

      Cenar, Iuliana (Universitas Galatiensis, 2009-06)
      The growing tendency of transactions taking place in pawn shops, their importance in obtaining financial resources in times of economic crisis and the need to get complete and accurate accountancy information are the ...
    • The Legal Support, Content and Certain Implications of Some of the New Accounting Regulations 

      Togoe, Dan (Editura Europlus Galaţi, 2010-01)
      Romania is a fully-fledged member of the European Union, a status which brings with it a series of rights but also implies the strict following of the agreed upon obligations. A portion of the government's attention must ...
    • New Valences for the Financial-Accounting System 

      Lupașc, Adrian; Lupașc, Ioana; Zamfir, Cristina Gabriela ("Dunarea de Jos" University of Galati, 2009-01)
      A new approach to a company’s information systems is needed, if we take into consideration the globalization process of the economy, the intensified competition, the impose of new qualitative demands or the adjustment ...