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  • Accounting and tax issues referring to employee benefits 
    Popovici, Angela; Bordea, Olga (ASEM, 2022-03)
    Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires ...
  • The accounting and tax practice of gambling 
    Ciubotariu, Marius; Haisan, Adriana-Ioana; Kustron, Teodora (ASEM, 2017-11)
    Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these ...
  • Accounting and tax treatments of cashback transactions 
    Cușmăunsă, Rodica; Ganea, Valeria (ASEM, 2022-03)
    The relevance of this article is indicated by the fact that nowadays the word "cashback" is found at every turn and in many different areas of commerce. Banks, shops and online platforms offer tempting figures - sometimes ...
  • Accounting aspects related to trade discounts 
    Bajan, Maia; Bocan, Mihaela (ASEM, 2022-03)
    The granting of commercial and financial rebates is a common practice in companies, regardless of the field in which it operates. In practice, the general discount term is used, which includes all types of discounts ...
  • Accounting Challenges in Online Commerce 
    Moisei, Ana (ASEM, 2021-04)
    In the past two decades, the unprecedented development of information technologies revolutionized the word econnomy. The new economy is taking shape, one based on Information Technology and computer networks, one where the ...
  • Accounting considerations on the evaluation and reevaluation of non-current assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela (ASEM, 2017-11)
    A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...
  • The accounting evolution of post-communist period in Romania 
    Cosmulese, Cristina Gabriela; Socoliuc, Marian (ASEM, 2018-04)
    The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important ...
  • Accounting features for uncollectible receivables 
    Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...
  • Accounting for cryptocurrency transactions in Romania 
    Mateș, Adelin-Nicolae; Cioca, Ionela Cornelia (ASEM, 2022-03)
    Cryptocurrencies have become the newest innovation in the contemporary economy since the Great Recession of 2008, and in recent years they have gained huge popularity among the population, from an investment point of view, ...
  • Accounting for operational leases according to NAS and international practices 
    Lazari, Liliana; Rotaru, Daniela (ASEM, 2017-11)
    Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of ...
  • Accounting in digitalization conditions 
    Pantelei, Adelina; Lazari, Liliana (ASEM, 2022-03)
    The entities prepare the financial statements both in accordance with IFRS and in accordance with the SNC which are based on the European directives and IFRS. Accounting has undergone major changes since its inception, and ...
  • Accounting information system 
    Gantea, Ana; Melnic, Georgeta (Academy of Studies Economic of Moldova, 2022-03)
    Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These ...
  • Accounting innovations regarding tangible fixed assets in the context of nas changes: realities and expectations 
    Grigoroi, Lilia (ASEM, 2019-09)
    In the last decade, Moldovan accounting has been part of an extensive process of harmonization with the European and international accounting bodies, largely determined by the phenomena of globalization of financial markets, ...
  • Accounting matters related to service rendering and turnkey contracts under the terms of public-private partnerships 
    Panus, Corina (ASEM, 2021-08-27)
    Service rendering and turnkey contracts is one of the legal forms for carrying out activities of societal interest though the public-private partnership. On 12 November 2018, the Ministry of Finance of the Republic of ...
  • Accounting model of small enterprises in Turkmenistan 
    Masko, Ludmila; Jumayeva, J. A. (ASEM, 2019-03-15)
    The purpose of this work is to systematize and consolidate theoretical knowledge of the organization of accounting in small enterprises of Turkmenistan, mastering the methodology of analytical work, the development of ...
  • Accounting of bank deposits 
    Banaru, Marinela; Melnic, Georgeta (ASEM, 2022-03)
    A bank is defined as an institution that mobilizes available funds, finances and lends to individuals and legal entities, organizes and makes settlements and payments within the national economy and in relations with other ...
  • The accounting of differences in foreign exchange rates and amount: similarities and differences 
    Bancu, Daniela (ASEM, 2022-04)
    This article highlights the main similarities and differences regarding the accounting of differences in foreign exchange rates compared to the differences in amount. The relevance of the study is conditioned by the expansion ...
  • Accounting of environmental protection costs in the context of sustainable development 
    Masko, Ludmila (ASEM, 2019-04)
    The current state of accounting for environmental costs has been studied and the authors views on the problematic aspects of their reflection in the accounts have been investigated. The proposed areas for improvement allow ...
  • Accounting of reserves: experience of the republic of Belarus and international practice 
    Масько, Людмила; Грузд, Надежда (ASEM, 2017-11)
    In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is ...
  • Accounting policies - relevant instrument to ensure the entity's coherence and stability 
    Tișcenco, Vilena; Bădicu, Galina (ASEM, 2022-03)
    In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, ...

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