CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE

Abstract

Accounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.