| 1 | Liliana DOBROTEANU
Daniela CIOLPAN
| Pride and prejudice of an auditor | p6..12 | Details |
| 2 | Daniela CIOLPAN
| Independence in dilemma: flexibility of ethic reasoning vs. tightness of law | p13..22 | Details |
| 3 | Diana MANEA
Cătalina GORGAN
| Intellectual capital between the accounting of the present and the accounting of the future | p23..31 | Details |
| 4 | Titus ASLAU
| Conjectures on accounting for the special price in the context of automatically processing the import invoice | p32..36 | Details |
| 5 | Viorel AVRAM
| L'asymétrie informationnelle dans le contexte de la gouvernance d'entreprise - la necessite d'un rapport sur la valeur
| p37..44 | Details |
| 6 | Ştefan BUNEA
| Les vulnerabilités des concepts comptables et des instruments d'analyse face aux raisonnements économiques induites par les théories sur la création de valeur
| p43..51 | Details |
| 7 | Laurentiu DOBROTEANU
| Inventories valuation: a “fairer” view | p52..53 | Details |
| 8 | Stere MIHAI
| The accounting asset - a case of conceptual instability | p54..72 | Details |
| 9 | Mihaela MUNTEAN
| Study on the difficulties of applying IAS 7 in Romania | p73..87 | Details |