Browsing by Author "Dumitrescu, Diana"

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  • Costuleanu, Carmen-Luiza; Dumitrescu, Diana; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    Many accounting principles and norms applied in nowadays accounting practice in Romania are more criticized according to accounting fundamental goal: faithful reflection of financial position units and situation. Derogation ...
  • Costuleanu, Carmen-Luiza; Dumitrescu, Diana; Ignat, Gabriela; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    Financial analysis is characterized by interpretative approach based on the data provided by the accounting process. It tries to make assessments of the situation and enterprise performance with particular emphasis on ...
  • Costuleanu, Carmen-Luiza; Iațco, Constantin; Dumitrescu, Diana; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    In Romania, the value added tax as an indirect tax appeared in 1993 along with the transition to the market economy, replacing the turnover tax, used between 1989 and 1993, and the single tax, used before 1989. The value ...