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The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model
("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
...
Importance of delivery conditions in the external price calculation
(Editura Universităţii "Dunărea de Jos" Galaţi, 2005)
The delivery conditions of the merchandise at export, established by the rules INCOTERMS
2000, influence the external price structure. There are some conditions in which the external price
includes only the value of the ...
Conventional Leasing vs Islamic Leasing
(“Dunarea de Jos” University of Galati, 2014)
Leasing developed in time, from the simple form of renting to the modern modality of
financial from nowadays, as an alternative for loan. It is present in the entire world, being
used both by the financial specialized ...
Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards
(“Dunarea de Jos” University of Galati, 2014)
Intangible fixed assets are of great importance in terms of progress of economic units. In
recent years new approaches have been developed, additions to old standards so that
intangible assets have gained a reputation ...
Quantification Methods of Management Skills in Shipping
(Europlus Galati, 2012-03)
Romania can not overcome the financial crisis without business growth, without finding
opportunities for economic development and without attracting investment into the
country. Successful managers find ways to overcome ...
Critical Study Regarding the Evolution of Incomes and Expenses of the Romanian Healthcare System in the Context of Budgetary Decentralization
(Universitatea "Dunărea de Jos” din Galați, 2016)
The healthcare system in Romania is continuously under a reform process, in order to make more efficient the medical care and to allow a wide access for the population to the healthcare services. The incomes of the healthcare ...
Features of VAT Accounting and Fiscality – History, Practices and Prospects
(2013)
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the
good/service that it is applied. During the productive and commercial cycle, the companies
pay VAT according to the value added on the ...
Study on the Application of the Prudence Principle in Accounting of Credit Institutions
(“Dunarea de Jos” University of Galati, 2014)
With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No.
27/2010, International Financial reporting standards (IFRS) have become the basis of the
accounting system used by credit institutions in ...
Tax and Accounting Aspects of the Assignment of Debts
(“Dunarea de Jos” University of Galati, 2014)
The assignment of debts is the Convention by which the transferor lender submits a claim
against the assignee to a third party. According to the MPF. 1898/2013 for amending and
completing the accounting Regulations ...
The International Financial and Macro-Economic Frame of the Current Economic Crisis
(Editura Europlus Galaţi, 2010-01)
The international financial and macro-economic frame of the current economic crisis is
subjected to certain tensions yet remains relatively robust, even if there is a visible
deceleration of economic growth in certain ...