Bücher von Ionica Oncioiu

L'impresa svolge la propria attività in un contesto economico complesso, incerto e rischioso che risolve la moderna contabilità, in molte situazioni di stima o addirittura di rivalutazione, utilizzando criteri più o meno oggettivi. Poiché i dirigenti stabiliscono la politica contabile dell'impresa e sono responsabili della redazione dei bilanci, spesso privilegiano la comunicazione esterna della contabilità finanziaria a scapito del suo ruolo e dello strumento di gestione interna dell'attività dell'impresa. L'obiettivo perseguito in questo libro è quello di familiarizzare il lettore con le nozioni relative alla contabilità e al reporting finanziario.

L'entreprise exerce son activité dans un environnement économique complexe, incertain et risqué, qui nécessite une comptabilité moderne qui, dans de nombreuses situations, procède à des estimations, voire à des réévaluations, sur la base de critères plus ou moins objectifs. Étant donné que les managers définissent la politique comptable de l'entreprise et sont responsables de l'établissement des comptes annuels, ils privilégient souvent la communication externe de la comptabilité financière au détriment de leur rôle et de l'outil de gestion interne de l'activité de l'entreprise. L'objectif de cet ouvrage est de familiariser le lecteur avec les notions de comptabilité financière et de reporting.

A empresa exerce a sua atividade num ambiente económico complexo, incerto e arriscado, o que obriga a contabilidade moderna, em muitas situações, a fazer estimativas ou mesmo reavaliações, utilizando critérios mais ou menos objectivos. Como os gestores definem a política contabilística da empresa e são responsáveis pela elaboração das demonstrações financeiras, privilegiam frequentemente a comunicação externa da contabilidade financeira em detrimento do seu papel e do instrumento de gestão interna da atividade da empresa. O objetivo deste livro é familiarizar o leitor com as noções relacionadas com a contabilidade financeira e o relato financeiro.

La empresa desarrolla su actividad en un entorno económico complejo, incierto y arriesgado que resuelve la contabilidad moderna, en muchas situaciones estimaciones o incluso reevaluaciones, utilizando criterios más o menos objetivos. Dado que los gestores fijan la política contable de la empresa y son responsables de la elaboración de los estados financieros, a menudo privilegian la comunicación externa de la contabilidad financiera en detrimento de su papel y de herramienta de gestión interna de la actividad de la empresa. El objetivo perseguido en este libro es familiarizar al lector con las nociones relacionadas con la contabilidad financiera y la información financiera.

Das Unternehmen übt seine Tätigkeit in einem komplexen, unsicheren und risikoreichen wirtschaftlichen Umfeld aus, das eine moderne Rechnungslegung erfordert, die in vielen Situationen Schätzungen oder sogar Neubewertungen anhand mehr oder weniger objektiver Kriterien vornimmt. Da die Manager die Rechnungslegungspolitik des Unternehmens festlegen und für die Erstellung der Jahresabschlüsse verantwortlich sind, bevorzugen sie häufig die externe Kommunikation der Finanzbuchhaltung auf Kosten ihrer Rolle und des internen Managementinstruments der Unternehmenstätigkeit. Das Ziel dieses Buches ist es, den Leser mit den Begriffen der Finanzbuchhaltung und der Berichterstattung vertraut zu machen.

The great potential of small business is justified by the congruence between the characteristics of the small and medium enterprise and the final globalization that has so radically reshaped ¿the face of the SMEs world", giving them a fundamental impact on the business environment. These important issues from the current reality have been underlying the main development directions of research and aimed a thematic approach that has been discussed a lot, but never enough, answering the following question: Why do small businesses not receive the recognition and respect they deserve in a world where success is mandatory?

Since information is the most valuable resource and it has become a known fact that managers expect more from internal auditors than an opinion, one can not deny the duty to prefigure factors that can stimulate consolidation, development or financial performance processes enterprise or publicly audited institution. Additionally, most entities have come to the conclusion that it is good to have internal audit work, which is a plus-value function.

The enterprise carries out its business in a complex, uncertain and risky economic environment that solves modern accounting, in many situations estimations or even reassessments, using more or less objective criteria. Because managers set the enterprise's accounting policy and are responsible for preparing financial statements, they often privilege the external communication of financial accounting at the expense of its role and the internal management tool of the firm's business. The aim pursued in this book is to familiarize the reader with the notions related to the financial accounting and reporting.

The continuous increase in the diversity and complexity of economic and financial transactions, at both the national and transnational level, is leading to a continuous dynamic of business organizations and reorganizations. Thus, some of the practical forms adopted are the formation of groups, associations and other organizational forms, which implies the production of significant mutations in the standards and regulations in the field at national and international level. The aim pursued in this book is to familiarize the reader with the notions related to the group.

Presents the latest research on the impact of digital computing and emerging technological innovations in the realm of business success. Featuring extensive coverage across a range of relevant perspectives and topics, such as IT outsourcing, sustainable development and online advertising, this publication is designed for researchers, professionals and students.