• Aspecte privind evoluția raportării financiare în Republica Moldova 

  Lazari, Liliana; Iavorschi, Irina (ASEM, 2025-04)

  This research analyzes the evolution and transformation of financial reporting in the Republic of Moldova, a process marked by the transition from the Soviet accounting system to the adoption of National Accounting Standards ...
• Evaluation of Competition in the Banking Sector of the Republic of Moldova in the Conditions of Digitalization 

  Ciobu, Stela; Iordachi, Victoria (ASE, 2025)

  Technological advancements have significantly transformed the banking landscape, influencing competition and consumer behavior. Researchers explore the impact of innovations such as digital banking, mobile payments, and ...
• Principiul importanței relative și impactul acestuia în procesul decizional 

  Țugulschi, Iuliana; Curagău, Natalia; Cușmăunsă, Rodica (ASEM, 2025-04)

  The principle of relative importance, or materiality, essentially states that all material items should be recognized and reported, while immaterial items may be omitted or simplified without materially distorting the true ...
• Contribution of Economic Organisations to Facilitating Cooperation in the Field of International Taxation 

  Bulgac, Corina (ASE, 2025)

  International tax cooperation is an essential process in the context of the globalization of economic relations, focusing on how countries work together to address cross-border tax issues and promote effective tax governance ...
• Forced Coercion Measures of Non-Compliant Taxpayers from the Republic of Moldova 

  Berghe, Nadejda (ASE, 2025)

  In accordance with the provisions of the Fiscal Code, the basic task of the State Tax Service is to ensure an efficient process of tax administration and service by creating conditions for taxpayers to comply with the ...

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