• Conceptul costului amortizat – reper în sistemul standardelor financiare de raportare 

  Covaliov Rusu, Georgeta (ASEM, 2019-09)

  The article examines the concept of the amortized cost, which is the basis for the modern system of international reporting standards. This article develops the accounting procedure of an object with a complex irregular ...
• Cчетный план и его совершенствование в современных условиях экономического развития 

  Щербатюк, Василий (ASEM, 2019-09)

  The article reveals in detail the next important changes in sections II “List of accounting accounts” and III “Characteristics and application of accounting accounts” of the General chart of accounts. A critical analysis ...
• Contabilitatea în era digitală 

  Bajan, Maia; Lazari, Liliana (ASEM, 2019-09)

  This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...
• Exigenţe privind auditul situaţiilor financiare şi credibilitatea informaţiilor în actualul context global 

  Bădicu, Galina; Şoimu, Gergiu (ASEM, 2019-09)

  According to the latest ascents of the international and national economic realities, the responsibility assigned to the audit of the financial statements is an eloquent one, because it comes to protect, to ensure fairness ...
• Analysis of proposed changes and amendments to International Financial Reporting Standards 

  Lapițkaia, Liudmila (ASEM, 2019-09)

  The analysis of changes in the International Financial Reporting Standards allows to organize correctly accounting for the enterprises which according to national legislations are obliged to keep accounting according to ...

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