| 1 | Mirela PĂUNESCU
Gabriel RADU
| Recognition and evaluation for employees’ benefits
| p5..26 | Details |
| 2 | Florin SGÂRDEA
Loredana DĂUS
| Le Budget Base Zéro (BBZ)
| p27..31 | Details |
| 3 | Mihaela DUMITRANA
Marcel VULPOI
| Changes in controlling speech
| p32..37 | Details |
| 4 | Gabriel JINGA
| Accouting management using marginal costs
| p38..45 | Details |
| 5 | Iulia JIANU
| L’impact de l’application du standard comptable international IAS 12 sur le résultat
| p46..59 | Details |
| 6 | Raluca 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 |
| 7 | Nicolae TRAIAN
| Accounting treatments for inventories mesurements in IAS 2 Inventories | p76..85 | Details |
| 8 | Nicolae TRAIAN
| Difficulties and inconsistencies regarding IAS application in Romania | p86..90 | Details |
| 9 | Pavel BELEAN
| Considerations on the financial accounting – public accounting interface for budgetary debts
| p91..94 | Details |
| 10 | Raluca 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 |