Browsing 2.Articole by Title

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  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Erhan, Lica; Vrabie, Victoria; Burlacu, Gloria; Sfeclă, Marina (ASEM, 2017-11)
    The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the ...
  • Erhan, Lica; Lupașcu, Marcela; Buzu, Cristina (ASEM, 2019-03)
    The aim of this article is to explain the innovations that IT development has introduced in accounting processes and how prospective accountants should position between themselves in order to leverage this tremendous growth. ...
  • Lazari, Liliana; Iarovoi, Stanislav; Racu, Valeria (ASEM, 2018-03-15)
    The timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given ...
  • Ştahovschi, Ada (ASEM, 2017-09)
    International cooperation, population’s mobility and the insurance of the activity of international economical agents brought to light the need to pass the information on international level. Due to the implementation of ...
  • Burja, Vasile; Dohan (Litan), Cristina-Susana; Mihalcea, Mihaela-Maria (ASEM, 2019-03-15)
    The local public authority, according to local autonomy, acts in the interest of the community it represents. We propose to analyze the level of self-financing of the local public administration in Alba County in the period ...
  • Curagău, Natalia (Academide de Studii Economice a Moldovei, 2014)
    Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate ...
  • Grosu, Veronica; Anisie, Laurențiu (ASEM, 2017-03)
    Many production companies, distribution and trade does not address issues of productivity in terms of loss of business processes. Many of those does not develop business processes in terms of value perceived by the customer. ...
  • Hlaciuc, Elena; Cioban (Lucan), Alexandra Narcisa (ASEM, 2017-03)
    In a changing society, the direction of all organizations must be channeled towards evolution, development and growth. This cannot be achieved without a good governance. In our study we intend to prove that through an ...
  • Popescu, Evghenii (ASEM, 2018-03-15)
    Dreptul vamal reprezintă un instrument hotărîtor în stabilirea relațiilor bazate pe normele legale aferente relaţiilor sociale legate de trecerea mărfurilor şi mijloacelor de transport peste frontiera vamală, perceperea ...
  • Grosu, Veronica; Agapii, Elena (ASEM, 2017-11)
    IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose ...
  • Muntean, Neli; Afrăsinei, Mihai-Bogdan (ASEM, 2018-09)
    Corruption is a phenomenon widespread almost all over the world, but its level varies from country to country. In addition, there are very large discrepancies from one geographic region to another. If in some countries the ...
  • Mihaila, Svetlana; Tamașciuc, Valeria (ASEM, 2019-03-15)
    Accounting science is like a living organism - evolving. And with its evolution, accounting has various forms of manifestation: financial accounting, managerial accounting, state accounting, fiscal accounting, etc. But ...
  • Curagău, Natalia; Grecova, Natalia (ASEM, 2019-03-15)
    National legislation has undergone several changes over the past five years, which influenced the commercial sector. Thanks to the collaboration with the European Union commercial sector gained more attention heightened ...
  • Apostol, Ciprian (ASEM, 2019-04)
    Taxation is the result of the economic, financial and social needs of the state, and this notion has over time had multiple interpretations and definitions, both in conceptual, methodological and applicative sense. By taxes ...
  • Lazari, Liliana; Iavorschi, Iavorschi (ASEM, 2018-03-15)
    In this article, the authors main objective is to research the fundamental assumptions of the logical development/deduction of accounting principles and norms. Principles traditionally occupy a more prominent place in ...
  • Socoliuc, Marian (ASEM, 2019-04)
    Obiectivul urmărit de acest articol are în vedere prezentarea impactului Standardelor Internaţionale de Contabilitate pentru Sectorul Public (IPSAS) asupra contabilității instituțiillor publice reflectat prin îmbunătățirea ...

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