Browsing by Author "Bajan, Maia"

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  • Abordarea cheltuielilor sub aspect contabil și fiscal 
    Bajan, Maia; Brighidin, Irina (ASEM, 2021-03)
    Expenditures represent decreases in economic benefits recorded during the management period in the form of outflows or reductions in the value of assets or increases in debts that contribute to decreases in equity, other ...
  • 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 ...
  • Addressing the depreciation of fixed assets in accordance with national and international regulations 
    Bajan, Maia; Brighidin, Irina (ASEM, 2022-03)
    The aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of ...
  • Aspecte comparative privind structura bilanțului conform SNC vs IFRS 
    Bajan, Maia; Vdovicenco, Viorica (ASEM, 2021-03)
    We are the witnesses of the biggest changes in the world, in different areas, including the economic field. Today, we need to be able to adapt ourselves to the requirements of international arena. This also applies to the ...
  • Balance sheet in three decades of accounting reform in the Republic of Moldova 
    Bajan, Maia (ASEM, 2022)
    The balance sheet is the main source of information for the internal and external users of the entity, which evaluates the value and structure of the company's assets, the degree of indebtedness and other indicators necessary ...
  • Cercetarea în domeniul contabilității în Republica Moldova 
    Lazari, Liliana; Bajan, Maia (ASEM, 2018-09)
    In the last decade debates on research in the field of accounting has become more complex due to the influence of field research on research activity in general both at national and international level. In this article, ...
  • Contabilitate și fiscalitate: tangențe și divergențe 
    Bajan, Maia; Țurcanu, Eugenia; Gobjilă, Virginia (ASEM, 2018-03-15)
    The study presents in parallel the specificities of accounting and fiscality, as well as the interferences between these two areas. By content and manners of approaching concepts specific to the theme, by the value of the ...
  • 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 ...
  • Contabilitatea întreprinderii: Manual 
    Grigoroi, Lilia; Lazari, Liliana; Balteş, Nicolae; Graur, Anatol; Bîrcă, Aliona; Bădicu, Galina; Mihailă, Svetlana; Bajan, Maia; Erhan, Lica; Cuşmăunsă, Rodica; Caraman, Stela; Ţurcanu, Liliana (Editura Cartier, 2021)
    Manualul „Contabilitatea întreprinderii” este elaborat în conformitate cu curriculumul (programa analitică) disciplinei „Contabilitatea întreprinderii”. Totodată, manualul acoperă curriculumul disciplinelor „Contabilitate ...
  • Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing 
    Bajan, Maia; Sîrbu, Valeria; Mardari, Dana (ASEM, 2018-03-15)
    Through accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the ...
  • Contabilitatea – furnizor de informații în mediul economic 
    Bajan, Maia; Cazacu, Olga (ASEM, 2017-03-17)
    For every company accounting information is deemed, mirror of work. Accounting, through its role of information provides users of external and internal data on position and performance of the entity, which will serve as a ...
  • Controlul costurilor standard prin intermediul analizei abaterilor 
    Bajerean, Eudochia; Bajan, Maia (Academia de Studii Economice din Moldova, 2013)
    S’inscrivant dans l’exercice du contrôle, l’analyse des écarts est utile pour effectuer l’évaluation, la retroaction et le repérage des problèmes; elle peut s’appliquer aux revenus, aux coûts directement reliés aux produits ...
  • Convergențe și divergențe privind amortizarea mijloacelor fixe în contabilitate și fiscalitate 
    Bajan, Maia; Maican, Valeria (2020-03)
    This article examines the accounting and tax treatment of depreciation of fixed assets. As both the accounting system and the tax system have undergone numerous changes and updates made in both accounting and tax legislation ...
  • Entity's position and financial performance - basic source for information users 
    Bajan, Maia; Lazari, Liliana (ASEM, 2020)
    The topicality of the researched topic consists in the need to provide decision makers, but also all stakeholders, a complete and current picture of the financial situation of the entities, which makes it possible to make ...
  • Exercitarea controlului de gestiune prin prisma costurilor de producţie 
    Bajan, Maia (ASEM, 2017-09)
    Management control represents an information system that includes and treats the information concerning the assessment and management of entity’s performances. Actual macroeconomic phenomena lead to entities’ vulnerability, ...
  • Historical course of accounting in the Republic of Moldova: realities and trends 
    Lazari, Liliana; Grigoroi, Lilia; Bajan, Maia (ASEM, 2022)
    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 ...
  • Impactul tehnologiilor informaționale asupra contabilității 
    Bajan, Maia (ASEM, 2018-04)
    Accounting, as a main source of economic information of an entity, has proven receptivity to the solutions offered by information technologies, developing itself into an information system that tends to integrate some of ...
  • Interdependența dintre cultură și evaziune fiscală în practica diferitor țări 
    Bajan, Maia; Bărbieru, Ana-Carolina (ASEM, 2019-03)
    Tax evasion is a widespread phenomenon and continues to be a problem for many countries, although there are sanctions and audits. National culture can contribute to a better understanding of non-compliance in different ...
  • The meaning of accounting information in the company`s decision-making process 
    Bajan, Maia; Sîrbu, Valeria; Țurcanu, Eugenia (ASEM, 2017-11)
    In literature, accounting is considered a business communication language and a major source of data for the economic information system. The area of information provided by accounting is very extensive, which ensures the ...
  • Organizarea contabilității și impactul asupra calității informațiilor din situațiile financiare 
    Bajan, Maia; Grigoroi, Lilia; Burzyńska, Dorota (ASEM, 2023-04)
    Information from financial statements becomes useful and indispensable to the entity's partners in the decision-making process to satisfy certain characteristics that ensure the quality of reporting by presenting the ...

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