Browsing by Title

Sort by: Order: Results:

  • Features of application of provisions of IFRS 17 “Insurance Contracts” 
    Lapițkaia, Liudmila (ASEM, 2018-09)
    The necessity of implementing of IFRS 17 arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the incompatibility of ...
  • Features of application of provisions of IFRS 17 ”Insurance contracts” 
    Lapițcaia, Liudmila (ASEM, 2021)
    The necessity of implementing of IFRS 17 "Insurance contracts" arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the ...
  • Features of auditing digital assets in accordance with AICPA requirements 
    Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2022)
    The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money ...
  • The features of capital raising mechanism through ICO and STO 
    Grecu, Luminița (ASEM, 2021-04)
    Dezvoltarea criptomonedelor și intensificarea popularității acestora în sfera afacerilor a condus spre metode noi de colectare a capitalului, în principal ICO sau Ofertă Inițială de Monede și STO sau Ofertă de Jetoane de ...
  • The features of decision making process in international companies. Are companies in control of their own decisions? 
    Jeleva, Anastasia; Pacalo, Victoria-Regina; Dodu-Gugea, Larisa (ASEM, 2017-06)
    The following article deals with the main causes of irrational decision making process in companies and with respective solutions to make decisions more rational and effective. With the aid of relevant literature, the ways ...
  • Features of intellectual property reflection in accounting and in financial statements 
    Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020-06)
    Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of ...
  • Features of the management system of an organisation in the context of digitalization 
    Дорогая, Ирина; Камински, Ольга (ASEM, 2021-03)
    Currently, there is a significant increase in the impact of technology development, automation, as well as acceleration of processes on the activities of an organization. In this regard, the need to change approaches to ...
  • Features of VAT application under the customs warehouse regime 
    Цуркан, Елена; Грабаровски, Людмила (ASEM, 2022-03)
    Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the ...
  • Fenomenul de corupţie vizând achiziţiile publice şi moduri de evitare a acesteia 
    Codreanu, Alina (ASEM, 2018-09)
    The present research is based on the ethical conduct in the public procurement process, which should be reflected by observing a cumulation of principles and rules that would lead to the unaltered preservation of the values ...
  • Fenomenul economiei subterane în teoria economică 
    Arsene, Ion (ASEM, 2015)
    Rezumat. Articolul vizează problema studierii principalelor abordări teoretice cu privire la fenomenul economiei subterane. Sunt studiate cronologic principalele doctrine economice şi felul cum acestea analizează şi explică ...
  • FetroBook - simte finețea educației 
    Ceban, Anastasia (ASEM, 2020-06)
    FetroBook it’s a new exclusive and unique product, that helps parents and their kids to interact together in a trip of interesting and educative games. These activities will make easier studying for children with a lot of ...
  • Financial accounting information- utility in decision fundamentation 
    Hlaciuc, Elena; Vultur, Petronela (ASEM, 2017-11)
    The development of accounting and, implicitly, the increase in the supply of information of this nature has been linked both by the theoreticians and by the practitioners in the field of increasing the demand of the products ...
  • Financial and non-financial performance of forestry companies 
    Moroșan, Alexandra-Georgiana; Mihalciuc, Camelia-Cătălina; Grosu, Maria (ASEM, 2022-03)
    The current moment is characterized by constant changes in the business environment, which has a major impact on the competitiveness, development, but also the survival of any company. Entities must respond to this situation ...
  • Financial audit in public institutions 
    Bulat, Inga (ASEM, 2018-04)
    The paper is based on the analysis of the role and needs of the audit in the financial analysis of entities by addressing internal control and accounting reform. We will try to argue the inseparable link between accounting ...
  • Financial evaluation methods of investment projects 
    Bulat, Inga (2018-06)
    Investments are an important stimulus to the state's economic, cultural and social development, and within the national economy, investment is the fundamental element that initiates and develops any human activity, which ...
  • Financial globalization – premise of accounting systems adaptation 
    Tofănică, Inesa; Bîrcă, Aliona (Academy of Economic Studies of Moldova, 2022-03)
    Over the years, accounting systems have been subject to many changes and adaptations. One of the main factors for it represents the globalization, especially the financial globalization. When describing globalization, it ...
  • Financial information quality and it's defining characteristics 
    Lazari, Liliana; Iavorschi, Irina (ASEM, 2017-11)
    In any profession and especially in the field of accounting profession, due to the nature of its problems, in the context of the globalization of the world economy, it is necessary to lay it on fundamental principles intend ...
  • Financial Innovation And Their Role 
    Pisaniuc, Maia (2017)
    Over the last twenty years, a number of countries have focused on developing innovation in variousforms. Financial innovation is one of the innovations that often presents with contradictory effectsin the perception of ...
  • Financial literacy development in the Republic of Moldova: perspectives and challenges 
    Ciobu, Stela; Iordachi, Victoria (ASEM, 2020)
    In the Republic of Moldova, financial inclusion it is not sufficiently developed. Financial literacy is closely interconnected with financial inclusion of the population. Moreover, it is increasingly recognized that consumers ...
  • Financial Performance Analysis from a Social Welfare Perspective - a Comparative Study Romania-Moldova 
    Zlati (Sorici), Monica-Laura; Mihaila, Svetlana; Grosu, Veronica (ASEM, 2022-06)
    Under conditions of uncertainty, the financial performance of a state (which is the attribute of the state's assurance of welfare through the contribution of economic activity to the financial-budgetary vectors) changes ...

Search DSpace

Browse

My Account