Browsing by Author "Lazari, Liliana"

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  • Abordări conceptuale și evoluția impozitului pe venit 
    Lazari, Liliana; Vieru, Roman (ASEM, 2019-03-15)
    The purpose of this article is to examine the veracity of claims about the vital importance of the income tax for a society in the context of the most remarkable conceptual approaches. By examining the need for income taxes ...
  • 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 ...
  • Adaptarea educației contabile la tendințele în schimbare 
    Lazari, Liliana (ASEM, 2023-11)
    This research will address the challenges facing accounting education in higher education in the Republic of Moldova. The relevance of the research is determined by the continuous changes that are in the normative framework ...
  • Aprecierea percepției părților interesate cu privire la folosirea criptomonedelor 
    Dascălu, Iulian; Grigoroi, Lilia; Lazari, Liliana; Mihaila, Svetlana (ASEM, 2022-04)
    Cryptocurrency is a digital currency, that does not fall under government or banks control, and has seen massive attention in the last couple of years from academic and non-academic researchers, promising to be an alternative ...
  • Aspectele contabilităţii veniturilor din asigurarea directă 
    Lazari, Liliana (Academia de Studii Economice din Moldova, 2013)
    In accordance with the market economy ensurance is a branch of activity with many specific aspects. These specific features of ensurance activity are found and reflected in book-keeping. This article deals with the way ...
  • Bazele teoretice ale contabilității: ediţia a III-a revăzută si completată 
    Grigoroi, Lilia; Lazari, Liliana (Editura Cartier, 2005)
    Prezenta lucrare este elaborată în conformitate cu programa cursului “Bazele contabilităţii” şi îşi propune să contribuie la formarea deprinderilor de soluţionare a aspectelor teoretice şi practice privind contabilizarea ...
  • Bazele teoretice ale contabilităţii 
    Grigoroi, Lilia; Lazari, Liliana (Editura Cartier, 2009)
    Prezenta lucrare este elaborată în conformitate cu programa cursului “Bazele contabilităţii” şi îşi propune să contribuie la formarea deprinderilor de soluţionare a aspectelor teoretice şi practice privind definirea, ...
  • 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, ...
  • Compatibilitatea curriculumului universitar contabil cu cerințele profesiei contabile pe piața muncii și mediul IT: realități, nevoi și șteptări 
    Lazari, Liliana; Grigoroi, Lilia (ASEM, 2021-04)
    The professional training in the field of accounting signifies a long-term responsability for future potential candidates as well as a responsibility for strengthening accounting both at a national and a international ...
  • Contabilitatea în asigurări: note de curs 
    Lungu, Rita; Lazari, Liliana (Cahul: US "B. P. Haşdeu", 2009)
    Lucrarea dată este elaborată în conformitate cu programa cursului „Contabilitatea în asigurări” şi îşi propune să contribuie la completarea cunoştinţelor studenţilor şi la formarea deprinderilor de soluţionare a aspectelor ...
  • 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 ...
  • Controverse privind evaluarea: cost istoric versus valoare justă 
    Lazari, Liliana; Țurcanu, Liliana (ASEM, 2012-04)
    The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality ...
  • Determinarea și contabilitatea impozitului pe venit al entităților subiecți ai sectorului întreprinderilor mici și mijlocii 
    Vieru, Roman; Lazari, Liliana (ASEM, 2023-04)
    The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In ...
  • Digitalizarea – mijloc sau scop al educației universitare contabile? 
    Grigoroi, Lilia; Lazari, Liliana (ASEM, 2019-04)
    The purpose of this paper is to examine and find answers to the following questions: What is digitization in the education industry; Is digitizing a goal or a means of university accounting education; How to achieve the ...
  • Educația universitară contabilă: avem nevoie de schimbare? 
    Grigoroi, Lilia; Lazari, Liliana (ASEM, 2018-04)
    The purpose of this article is to investigate the current situation in accounting high education and the need to change this learning environment, the catalysts that impose changes in university accounting education to ...
  • 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 ...
  • Evaluarea investiţiilor imobiliare: tratamente şi opţiuni contabile 
    Lazari, Liliana (Editura ASEM, 2016-12)
  • 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 ...
  • Fiscal aspects regarding the income tax from professional and independent activity 
    Vieru, Roman; Lazari, Liliana (ASEM, 2021)
    In this research we will examine the fiscal aspects of the incomes obtained by persons carrying out independent professional activity through the prism of the tax legislations of different states, as well as the experience ...

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