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The globalization of economic and social life of the planet has produced fundamental changes in the contemporary society that we are going through. Characterized as society of knowledge, the contemporary era faces needs, expectations and desires that are increasingly varied and complex from the involved parties. Satisfying these needs, expectations and desires depends on how are they highlighted and recognised by society. The present report represents an overview of the way how this situation can be managed becaus...

A first step in addressing the relation between accounting and taxation is to describe the main traditional accounting models, namely continental accounting model and the Anglo-Saxon accounting model. The Continental model, agreed in our country, stipulates that the state is the one who is the primary user of accounting information and it is subject to the rules while the Anglo-Saxon accounting model takes into account the financial resources of the entities that are procured by the capital market, market responsi...