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