Latest Communications of International Proceedings articles

The provisions created for future liabilities are the subject of this paper. The research was conducted on the basis of reports prepared by the Central Statistical Office in Poland in individual years from the period 2017-2021 and regarding the balance sheet results of business entities.…

Revenues are one of the most important concepts in accounting, and their recognition is particularly important according to various standards, because they affect the amount of benefits achieved, and thus shape the financial result. An important aspect in accounting is the moment of achieving revenues…

Corporate Social Responsibility (CSR) seeks to optimize the benefit to an enterprise’s shareholders and stakeholders while intending to prevent or dampen the potential adverse effects of its activities. Considering that CSR covers a broad spectrum of issues, the concerned consumer will be, nowadays, aware of…

The research focuses on vocational training in the South-East Region of Romania and its implications in the agricultural sector. The study proposes to evaluate the effectiveness and relevance of the professional training programs implemented in the SE Region of Romania in the period 2018-2022. In…

The profession of accountant is an indispensable profession for the proper functioning of any enterprise in a market economy. The accounting profession is constantly evolving, therefore the article fills the existing research gap in this field and is a contribution to further research in this…

This paper intends to present different models for determining the profitability of mining enterprises related to efficient mining investment process. After presenting a large literature review of the beginnings related to this issue, the article deals with models related to the optimal distribution of production and…

The goal of the audit process is to gather enough pertinent audit information to allow the auditor to provide an opinion on the financial statements. The final auditor's report is the most obvious means of communication between the auditor and those who will be using…

Another trip around the sun? The goal of the audit process is to gather enough pertinent audit evidence to allow the auditor to provide an opinion on the financial statements, at the end of the financial year. Hence, the audit report is the most obvious…

The rapid advancement of information and communications technology (ICT) has had a transformative impact on global markets. This article presents a comparative cross-market research study aimed at understanding the influence of the ICT industry on global goods markets, encompassing both advanced and developing economies. It…

The dynamism and the extent of the evolution of economic and social life have led to the development of society as a whole and the progress of economic structures. In these circumstances, the needs of users of financial and accounting information are becoming more and…