ALSERepository of Iași University of Life Sciences, ROMANIA

Browsing 2013 by Author "Dumitrescu, Diana"

Browsing 2013 by Author "Dumitrescu, Diana"

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  • Creative accounting during technological change 
    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 ...
  • The value added tax (VAT) rates in Romania as compared to European Union 
    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 ...