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Mihai Deju
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 the p...
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Mihai Deju
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 the p...
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Mihai Deju
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 bodies i...
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Cristina-Iolanda Filipoaia,Mihai Deju
During more than six centuries of existence, Bacau 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 both t...
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Mihai Deju
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 international...
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Mihai Deju
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 article pr...
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Mihai Deju
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 of f...
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Mihai Deju
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 and ...
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Mihai Deju,Petrica Stoica
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 the fact...
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Mihai Deju
The economic culture and accounting theory in Bacau 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 econo...
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