IREK – AESM: Institutional Repository of Economic Knowledge
DSpace is a digital service that collects, preserves, and distributes digital material. Repositories are important tools for preserving an organization's legacy; they facilitate digital preservation and scholarly communication.
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Luchian, Valeria
(SEP ASEM, 2025)
Provisions are essential in financial reporting, ensuring recognition and management of uncertain obligations. This study examines their role under National Accounting Standards (SNC), emphasizing financial stability, risk ...
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Cojocari, Ana
(SEP ASEM, 2025)
The evolution of accоunting sоftware has significantly impacted the management of financial and managerial processes within organizations. Initially, accоunting was done manually, requiring meticulоus recоrd-keeping and a ...
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Eremia, Ana; Culea, Elena
(SEP ASEM, 2025)
This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic ...
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Miloșovici, Dragoș Gabriel; Lazur, Claudia
(SEP ASEM, 2025)
Digital currencies provide multiple opportunities for attractive businesses, offering investments and secure transactions through blockchain. Additionally, they can be owned and traded without restrictions on quantity or ...
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Manolie, Andreea
(SEP ASEM, 2025)
Accounting calculations are vital for assessing the profitability of transactions, evaluating partner reliability, and ensuring a business's financial health . Accountants provide precise and reliable financial information ...
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