• Semnificația economică și raportarea financiară a provizioanelor 

  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 ...
• Evoluția softurilor contabile 

  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 ...
• Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile 

  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 ...
• Criptomonedele și impozitarea: implicații contabile și juridice 

  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 ...
• Etică și transparență în practica contabilă 

  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 ...

View more