EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING THE FINANCIAL CONTROL

The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant

FINANCIAL AUDIT OF FINANCIAL CONTROL VERSUS - AN OVERALL ANALYSIS

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations

The role and place of tax on means of transportation within local public budgets. The case of Suceava municipality

Through this paper we propose the study of the place and the role it has within the local budgets “tax on means of transport”. In the first part of the article we presented the basic theoretical aspects that relate to the technical elements of the tax on means of transport: subject of taxation, taxable possesions, calculation and payment of tax. In the second part of the paper, we conducted a quantitative analysis of the amounts collected to the local budget of Suceava from the tax on the means of transport in the period 2016-2021 in order to highlight the place that these revenues share within the local public revenues.  Our scientific approach was based on the data from the annual execution accounts of the local budget of Suceava.  The research carried out in the second part of the Article shows that the tax on means of transport occupies a small share in the total revenues of local budgets, this leads us to consider that a rethinking of the current system of taxation in regard to means of transport established by the tax code in force is necessary

REGULATION OF THE ROMANIAN BANKING SYSTEM. EFFECTS ON THE MARKET ECONOMY

The financial crisis of 2007 has caused a number of global changes. As was normal, financial institutions, and within those the credit institutions are getting special supervision and regulation. Especially at the level of the European Union, the regulation and supervision of the banking sector reached some limits not previously seen. The present work deals with the causes and the effects regarding the regulation of the Romanian banking system. As well it has been enumerated the main legislative acts that have a significant impact on the Romanian banking activity. We came to the conclusion that we are witnessing an overregulation, whose impact is insufficiently analyzed and that has multiple effects on the economy in a negative way. We are witnessing as well an attack on the market economy, which is still in an emerging phase in Romania. We also find that there is a tendency to offer social protection to certain categories of bank customers, without the banks having this role

APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS

Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible assets in accounting terms that allows their recognition in financial reporting to help build an accurate image of the company. It will demonstrate how important intangible assets for a successful company are and how they can help develop the economy and especially the Romanian economy. The secondary objectives are: - Setting limits in the valuation of intellectual capital from the point of view of internal control and external - Create a new post in the balance sheet to include this related valu

Exploitation of fishing resources in Suceava county: Profitability analysis (Rb/T) of specialized farms in a mountainous region

Aquaculture is an economic sector that has rapidly grown in recent years, due to European programs and the support provided for this activity. Given this accelerated development and the attention this sector receives on an international level, this paper focuses on identifying the growth factors in the sector and highlighting certain general aspects of its development in Romania, followed by an analysis of the available data on the exploitation of fishing resources in Suceava County in terms of performance