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.
Communities in DSpace
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Chiprisean, Maria
(ASEM, 2025-04)
The adoption of International Financial Reporting Standards (IFRS) has significantly influenced financial reporting, tax regulations, and corporate decision-making. This paper examines the impact of IFRS implementation, ...
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Sîrbu, Mădălina
(ASEM, 2025-04)
The success and performance of a business are closely linked to the accountant's work, as their actions directly impact both the financial stability of the company and the broader economy. In a context where accounting is ...
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Rotari, Patricia
(ASEM, 2025-04)
Subsidies are a primary tool for supporting and promoting the sustainable development of the agricultural sector, providing good opportunities for local farmers to support peasant households. The article analyzes the legal ...
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Roșu, Anastasia
(ASEM, 2025-04)
International Financial Reporting Standards (IFRS) are globally recognized accounting framework that enhances financial transparency and comparability across countries. Serving as a common language for business, IFRS ...
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Luchian, Valeria
(ASEM, 2025-04)
Accounting for provisions in accordance with International Financial Reporting Standards (IFRS), particularly IAS 37, ensures the prudent recognition of present obligations resulting from past events. Recognition is ...
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