- 1. Digitization of Accounting Services Using Open Banking Technology
- (HEJ, Volume 11, Issue 1-2024)
- ... accounting services. Through this paper, we follow the analysis of accounting services through Open Banking technology as a significant trend in the financial-accounting sector in Romania, which offers ...
- Created on 30 March 2024
- 2. Challenges Related to the Uncertainty of Accounting Estimates and Fair Value
- (HEJ, Volume 11, Issue 1-2024)
- ... is becoming more and more crowded with information, but at the same time more and more defined by uncertainty, making an accounting estimate could be a complex and challenging task for the management. ...
- Created on 30 March 2024
- 3. Accounting expertise in the national and European context
- (HEJ, Volume 10, Issue 2-2023)
- ... The trends in the evolution of the accounting profession in the European space has a limited and precisely delimited scope of action and is conditioned by strict specialization and high level of qualification ...
- Created on 11 September 2023
- 4. World Financial Scandals and the Impact on the Accounting Profession
- (HEJ, Volume 9, Issue 1-2022)
- ... financial scandals that have shaken the international economic environment of the last decades have had negative consequences on a profession that must protect the public interest, the accounting profession. ...
- Created on 02 April 2022
- 5. Patents Assessed through Sectoral Operational Programs
- (HEJ, Volume 2, Issue 2-2014)
- ... Accounting Standards – IAS 38 „Intangible assets”; these assets are identifiable non-monetary assets under construction were considered without physical substance. Lack actual physical form must not be ...
- Created on 05 July 2014
- 6. Fraud Risk in Audit Activities According to IAS 8
- (HEJ, Volume 2, Issue 1-2014)
- ... parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some erroneous calculus generated by creative accounting. ...
- Created on 01 April 2014
