Browsing 2.Articole by Title

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  • The accounting evolution of post-communist period in Romania 
    Cosmulese, Cristina Gabriela; Socoliuc, Marian (ASEM, 2018-04)
    The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important ...
  • Accounting features for uncollectible receivables 
    Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...
  • Accounting for cryptocurrency transactions in Romania 
    Mateș, Adelin-Nicolae; Cioca, Ionela Cornelia (ASEM, 2022-03)
    Cryptocurrencies have become the newest innovation in the contemporary economy since the Great Recession of 2008, and in recent years they have gained huge popularity among the population, from an investment point of view, ...
  • 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 ...
  • Accounting in digitalization conditions 
    Pantelei, Adelina; Lazari, Liliana (ASEM, 2022-03)
    The entities prepare the financial statements both in accordance with IFRS and in accordance with the SNC which are based on the European directives and IFRS. Accounting has undergone major changes since its inception, and ...
  • Accounting information system 
    Gantea, Ana; Melnic, Georgeta (Academy of Studies Economic of Moldova, 2022-03)
    Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These ...
  • Accounting innovations regarding tangible fixed assets in the context of nas changes: realities and expectations 
    Grigoroi, Lilia (ASEM, 2019-09)
    In the last decade, Moldovan accounting has been part of an extensive process of harmonization with the European and international accounting bodies, largely determined by the phenomena of globalization of financial markets, ...
  • Accounting model of small enterprises in Turkmenistan 
    Masko, Ludmila; Jumayeva, J. A. (ASEM, 2019-03-15)
    The purpose of this work is to systematize and consolidate theoretical knowledge of the organization of accounting in small enterprises of Turkmenistan, mastering the methodology of analytical work, the development of ...
  • Accounting of bank deposits 
    Banaru, Marinela; Melnic, Georgeta (ASEM, 2022-03)
    A bank is defined as an institution that mobilizes available funds, finances and lends to individuals and legal entities, organizes and makes settlements and payments within the national economy and in relations with other ...
  • The accounting of differences in foreign exchange rates and amount: similarities and differences 
    Bancu, Daniela (ASEM, 2022-04)
    This article highlights the main similarities and differences regarding the accounting of differences in foreign exchange rates compared to the differences in amount. The relevance of the study is conditioned by the expansion ...
  • Accounting of environmental protection costs in the context of sustainable development 
    Masko, Ludmila (ASEM, 2019-04)
    The current state of accounting for environmental costs has been studied and the authors views on the problematic aspects of their reflection in the accounts have been investigated. The proposed areas for improvement allow ...
  • Accounting of reserves: experience of the republic of Belarus and international practice 
    Масько, Людмила; Грузд, Надежда (ASEM, 2017-11)
    In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is ...
  • Accounting policies - relevant instrument to ensure the entity's coherence and stability 
    Tișcenco, Vilena; Bădicu, Galina (ASEM, 2022-03)
    In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, ...
  • Accounting provisions for holiday pay 
    Botnari, Daniela (ASEM, 2022-04)
    This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. ...
  • Accounting treatment of employee benefits – comparative analysis in Romania and Republic of Moldova 
    Teiușan, Sorin-Ciprian; Gherman, Irina (ASEM, 2019-03-15)
    Accounting is a direction of research that is in a permanent movement. This is due to the fact that the accounting base is legislation and, also, because it reflects economic processes that are dynamic. The challenge of ...
  • Accounting treatment of revenues generated by operating activity 
    Costin, Irina; Lazari, Liliana (ASEM, 2022-03)
    Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: ...
  • The accounting treatment of wage and social debts 
    Dumanschi, Mihaela (ASEM, 2022-04)
    The start of a new year is often seen as an opportunity to start afresh, to do things better, to participate in new experiences. But this moment also coincides, for companies, with the onset of reporting obligations for ...
  • Accounting treatments for the valuation of tangible fixed assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Popadiuc, Ionela; Neagu, Iulia (ASEM, 2017-11)
    In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at ...
  • Active intangibile emergente si riscul de audit 
    Hlaciuc, Elena; Leliuc (Cosmulese), Cristina Gabriela (ASEM, 2017-03-17)
    Through the article, we would like to identify the audit procedures of intangible assets that can reduce audit risk to an acceptable level. Therefore, we intend to present a brief side palpable and complexity of a financial ...
  • Activitatea individuală a studentului – fundament în dezvoltarea profesională a contabilului 
    Lazari, Liliana (ASEM, 2014-02-27)
    This article tries to outline an overview of what a student's individual work as part of higher education according to the Bologna Process. It presents related problems of organization and evaluation of work (involving the ...

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