IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Author "Țugulschi, Iuliana"

Browsing 2.Articole by Author "Țugulschi, Iuliana"

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  • The particulars of the accounting for online payment of goods 
    Țugulschi, Iuliana; Cușmăunsă, Rodica; Curagău, Natalia (ASEM, 2022-09)
    Actually, commercial entities apply in electronic/online commerce a diversity of forms of delivery of goods and ways of payment by buyers. As a rule, the sale of goods online requires payment in cash directly at the ...
  • Perfecţionarea modelului de raportare a informaţiei contabile în contextul SIRF 
    Țugulschi, Iuliana (ASEM, 2012-04)
    In this article we examine the model of the financial statements in the context of the new trends for the reporting of information on an international level. In view of this, are described the main components of the financial ...
  • Tichetele de masă: aspecte contabile şi fiscale 
    Cușmăunsă, Rodica; Țugulschi, Iuliana; Curagău, Natalia (ASEM, 2018-09)
    În prezentul articol autorii vor examina tratamentele contabile şi fiscale pentru fiecare subiect implicat în lanţul de circulaţie a tichetelor de masă. Sunt vizaţi angajatorii care vor oferi tichete de masă salariaţilor, ...
  • Tratamente contabile și fiscale aferente donațiilor 
    Țugulschi, Iuliana (ASEM, 2023-04)
    Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems ...

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