International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition, March 14-15, 2025 este organizată de Facultatea ”Contabilitate” a ASEM cu eforturile de a stimula interesul ...
The state budget is the basic source for financing open uses, basically composed of incomes collected from charges and obligations. The Value Added Tax (VAT) is a critical component of the Republic of Moldova's fiscal ...
BMW (Bayerische Motoren Werke AG) defines itself as one of the most renowned automobile and motorcycle manufacturing companies in the world, globally recognized for innovation, quality, and performance. Founded in 1916, ...
The financial position represents a highly discussed concept within contemporary financial-accounting literature. It is assessed starting from the company’s assets, as reflected in the balance sheet, currently referred to ...
Economic crises significantly impact accounting and financial reporting, requiring adjustments in standards, asset valuations, and risk assessments. This study analyzes the effects of recent economic downturns on accounting ...
The implementation of International Financial Reporting Standards (IFRS) in the Republic of Moldova is a complex process that involves a series of principles and challenges. At the core of this transition is the need for ...
This study investigates the impact of marketing costs on the financial performance of businesses. Marketing expenditures, often viewed as a critical driver for revenue generation, can also represent a significant cost for ...
This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. ...
Today, everything is changing. Every field of activity is experiencing new changes, especially the chosen field of activity, footwear manufacturing. It is constantly changing due to new tehnological processes and the varied ...
This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, ...
AI plays an increasingly important role in accounting, opening new opportunities for processing automation, analytics, and forecasting. This helps to increase management efficiency, reduce the risk of human error, optimize ...
This paper explores the historical evolution of accounting, from its primitive forms in ancient civilizations to the advanced digital systems used today. It examines how early societies such as the Sumerians, Egyptians, ...
This presentation explores the main challenges students face in learning accounting, based on survey data collected from university students (Academy of Economic Studies Of Moldova). Accounting, while essential, is often ...
This paper investigates the phenomenon of accounting fraud and its implications for financial transparency in modern economic systems. It outlines the various forms of fraud, such as asset misappropriation, tax evasion, ...
This paper explores the role and importance of the auditor's opinion in influencing investment decisions on the stock exchange. Through an in-depth analysis of financial reports and investor behavior, the research highlights ...
In an interconnected and globalized economic landscape, small and medium-sized enterprises are key to boosting national economies. Sole proprietorships, in particular, offer an affordable and flexible solution for many ...
Cryptocurrency is a digital payment system that doesn't rely on banks to verify transactions. It’s a peer-to-peer system that can enable anyone anywhere to send and receive payments. Instead of being physical money carried ...
Financial performance analysis is essential for the sustainability and development of companies in a competitive economic environment. Gross profit is a relevant indicator of operational efficiency, reflecting an entity's ...
The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence ...
The article studies the functionalities and рractical features оf the most commonly used accounting software in the Republic of Moldova: 1C:Accounting, Universal Accounting, Elemento, and WizСontabil. Using a comparative ...