1. DERIVATIVE INSTRUMENTS – ALTERNATIVES TO COVER THE FOREIGN EXCHANGE RATE IN THE CASE OF IMPORT-EXPORT OPERATIONS - ACCOUNTING APPROACH FOR ROMANIA. Authors: ADELA DEACONU, CRINA IOANA FILIP, CRISTINA SILVIA NISTOR.2. THE EFFECT OF TRANSITING FROM CASH ACCOUNTING TO ACCRUAL ACCOUNTING ON PERFORMANCE IN THE PUBLIC SECTOR. Authors: CRINA IOANA FILIP, CRISTINA SILVIA NISTOR, ADELA DEACONU.3. SMEs FINANCIAL REPORTING: ATTITUDES TOWARDS IFRS FOR SMEs. Authors: ADELA DEACONU.4. CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY. Authors: CARMEN BONACI, IOANA CIURDAȘ, ADELA DEACONU.5. WOMEN IN ACCOUNTING IN COMMUNIST AND POST-COMMUNIST ROMANIA: ACADEMIA CASE STUDY. Authors: ADELA DEACONU, GEORGIANA PUȘCAȘ, CRISTINA SILVIA NISTOR.