Journal of Accounting and Management Information Systems (JAMIS)

7/2004

1Chiraţa CARAIANI
Activity-Based Budgeting – a new dimension for businesses performance management p5..11 Details
2Mirela NICHITA
The dynamics of measurement in accounting from historical cost toward fair value p12..21 Details
3Oana Georgiana MANOLE
Andreea PONORÎCĂ
Accounting education to accounting freedom p22..30 Details
4Camelia Iuliana LUNGU
Reconsiderations on the impairment of assets p31..39 Details
5Adriana Florina POPESCU
Florentin CALOIAN
The accounting – taxation relation în the context of the international accounting standards implementation p40..51 Details
6Aurelia ŞTEFANESCU
Conceptual aproaches of a companies financial result p52..56 Details
7Iulia JIANU
Performance et milieu opérationnel de l’entreprise p57..65 Details
8Mirela PĂUNESCU
Decryption of Romanian reserves for treasury shares p66..74 Details
9Lidia MANEA
Recognition and measurement relating to hedge accounting p75..85 Details
10Corina CUCU IOANĂŞ
Internal audit report. response to auditor recommendation, internal audit recommendation implementation p86..89 Details
11Ramona PRECUP
Romanian accounting culture in pre-war period p90..101 Details
12Camelia Iuliana LUNGU
Mirela PĂUNESCU
Single or multiple treatments regarding goodwill p102..119 Details