In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory ...

The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed. The taxation of entities' income and profits is a ...

The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to ...

Nowadays, the Moldavian accountancy have entered into new stage of development, both as a social practice in business management, as well as, a scientific approach, mere fore the article examines the evolution and position ...

Currently a challenge for the accounting profession is the work ethic and engagement towards the public interest. In this regard, the research will present the principles of professional ethics necessary to be respected ...

This study will examine the importance and significance of the financial reporting that are performed by entities. Although financial situations may be very similar from one country to another, there are differences that ...

In order to create a complete, clear and precise picture of the economic activity carried out by the enterprise, it is necessary to draw up the balance sheet. With the help of the balance sheet, the main feature of the ...

In this article, we examined the accounting and fiscal treatment of depreciation of fixed assets, applying the current legislation of the Republic of Moldova compared to the international regulations. We also examined ...