Journal of Accounting and Management Information Systems (JAMIS)

8/2004

1Mirela PĂUNESCU
Gabriel RADU
Recognition and evaluation for employees’ benefits p5..26 Details
2Florin SGÂRDEA
Loredana DĂUS
Le Budget Base Zéro (BBZ) p27..31 Details
3Mihaela DUMITRANA
Marcel VULPOI
Changes in controlling speech p32..37 Details
4Gabriel JINGA
Accouting management using marginal costs p38..45 Details
5Iulia JIANU
L’impact de l’application du standard comptable international IAS 12 sur le résultat p46..59 Details
6Raluca GUŞE
Mirela PĂUNESCU
The new value in use as stated by ED 3 - business combinations, and amendments to IAS 36 impairment of assets, and IAS 38 Intangible assets p60..75 Details
7Nicolae TRAIAN
Accounting treatments for inventories mesurements in IAS 2 Inventories p76..85 Details
8Nicolae TRAIAN
Difficulties and inconsistencies regarding IAS application in Romania p86..90 Details
9Pavel BELEAN
Considerations on the financial accounting – public accounting interface for budgetary debts p91..94 Details
10Raluca GUŞE
Convergent and divergent views concerning the impairment of assets p95..102 Details
11 The Evaluation of Investment Projects – Financial Approach and Evaluation Methods p99..109 Details