Journal of Accounting and Management Information Systems (JAMIS)

13-14/2005

1Mihai RISTEA
Static and dinamic in accounting p6..12 Details
2Lavinia OLIMID
Daniela Artemisa CALU
Trends in accounting research p13..20 Details
3Chiraţa CARAIANI
Green accounting – an ecological view related to economic envinronment p21..24 Details
4Ştefan Iuliu GRIGORESCU
Accounting profesion ethics between pozitivist rationality and normative eficiency: integration, harmonisation and standardization p25..29 Details
5Aureliana Geta Roman
Rica function in European integration process p30..37 Details
6Vasile RĂILEANU
IFRS vs. US GAAP accounting policies p38..43 Details
7Cornelia DASCĂLU
Prudential regulations, utilisations and expectations regarding derivatives p44..50 Details
8Lidia MANEA
Measurement and recognition of option contracts p51..55 Details
9Oana Georgiana MANOLE
Premises of financial instruments utility p56..62 Details
10Cosmina PITULICE
Using of accounting principles for preparation and presentation of consolidation financial statements p63..66 Details
11Corina CUCU IOANĂŞ
Mirela NICHITA
Dividend policy p67..70 Details
12Raluca GUŞE
Recognition and derecognition of cost and value in accounting p71..77 Details
13Marinela MANEA
Doina Leustean
Certitudes et incertitudes dans la valorisation de la valeur recouvrable des actifs immobilises p78..83 Details
14Iulia JIANU
Advantages and disadvantages in performance valuation using fair value p84..88 Details
15Cristian RĂPCENCU
Present in business combination p89..94 Details
16Daniela MARCU
External trade and exchange ratio risk p95..104 Details
17Adela Sandu
The author rights and reflection of these in accounting of Republic of Moldova p105..108 Details
18Alina Mihaela CURPĂN
The impact of using IFRS 3 „Business combinations” on businesses’ goodwill p109..112 Details
19Mihaela DUMITRANA
Environment and environmental costs p113..115 Details
20Corina Grosu
Alina Almasan
Laurentiu Mariut
Management accounting betwen recognition and disappointment p116..121 Details
21Cerasela PIRVU
Radu Baluna
Present and perspective in management accounting p122..127 Details
22Florin SGÂRDEA
Transferring prices’ function in growing business performance p128..136 Details
23Victoria Firescu
Quality costs p137..143 Details
24Stela CARAMAN
Aspects of managerial accounting in transport enterprises (business)case p144..149 Details
25Cleopatra ŞENDROIU
Transffering prices – a measure of management’s performance p150..157 Details
26Stela CARAMAN
Natalia MORARU
Galina BADICU
Recognition and measurement of consumption and expenses p158..163 Details
27Gabriel JINGA
Costing and cost management reconciliation p164..171 Details
28Pavel TOSTOGAN
Issues on expense recognition in financial accounting for fiscal purposes at enterprises from the Republic of Moldavia p172..177 Details
29Marcel VULPOI
Mădălina BRĂESCU
Tax Heaven – between mith and reality p178..184 Details
30Andreea PONORÎCĂ
Accounting and fiscal limitations generated by the evaluation methods changes p185..191 Details
31Gheorghe Adamescu
Doina Crisan Habean
Doina Adamescu
Similarities and differences between statutory audit and performance audit p192..196 Details
32Cristian DRAGAN
Valeriu Brabete
Daniel GOAGARA
Considerations on the integration and involving of audit within decisional process p197..203 Details
33Alberta CHITU
Risk analysis in public institutions’ internal audit p204..209 Details
34Ion PRISACAR
Audit of intangibles assets p210..218 Details
35Ionuţ ŞERBAN
Internal audit in Romania – past and present p219..224 Details
36Gabriel RADU
Usage of analitycal procedures in audit p225..227 Details