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