Browsing 2.Articole by Subject "accounting"

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  • 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 ...
  • 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 ...
  • 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 ...
  • Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2019-04)
    In the digital economy, information systems are rapidly changing, this also applies to accounting programs. The use of artificial intelligence systems has become widespread in various sectors of the classical economy: ...
  • Ganea, Valeria; Cuşmăunsă, Rodica (ASEM, 2020-03)
    In this article, authors will examine the accounting treatments for companies who sell lottery tickets and tax issues imposed on individuals who buy them. Lottery is a group or table gambling, in which the organizer of the ...
  • Ţurcanu, Viorel; Focşa, Marcela (ASEM, 2017-09)
    In the economic activity of entities increase the role and the value of financial assets once with the economic and financial development of countries and the wider integration at regional and international level. For these ...
  • Harea, Ruslan (ASEM, 2018-09)
    This article contains information about the need and importance of financial reports for non-commercial organizations in the Republic of Moldova. Similarly, it is opportune to inform the large public about the activities ...
  • Nederiţa, Alexandru (ASEM, 2018-09)
    The actuality of the research is conditioned by the need of solving the accounting problems of the means of percentage designation in non-profit organizations (NPO). In accordance with the legislation in force, these means ...
  • Popovici, Mihai (ASEM, 2017-09)
    According to National Accounting Standards, advance payments are classified according to the term of use: long-term advance payments and current advance payments. This classification does not correspond to the European ...
  • Onceanu, Augustina; Luca, Parascovia (ASEM, 2020-06)
    In this research we approached the topic of the gifts offered to employees through the accounting and fiscal perspective, because Gifts for employees are an important component of corporate culture. For the research we ...
  • 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, ...
  • Bădicu, Galina; Pîslaru, Aliona (ASEM, 2017-03-17)
    As a scientific discipline, accounting has its own object of research. There were many discussions and controversies about the subject of accounting and there are many concepts, which will be investigated forwards in this study.
  • Taban, Elena (ASEM, 2018-09)
    The activities of non-profit organizations (NPO) generates various expenditures, which can be classified into four main categories: expenditures related to special purpose funds, other expenditures (excluding expenses from ...
  • Bajan, Maia; Țurcanu, Eugenia; Gobjilă, Virginia (ASEM, 2018-03-15)
    The study presents in parallel the specificities of accounting and fiscality, as well as the interferences between these two areas. By content and manners of approaching concepts specific to the theme, by the value of the ...
  • Harea, Virginia; Leahu, Evelina (ASEM, 2020-06)
    Expenditure accounting according to the methodology and mechanism of implementation, is one of the most important and difficult sectors of record of any enterprise. In close connection with the accounting of expenses is ...
  • Caraman, Stela; Malinin, Tatiana (ASEM, 2019-03)
    This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the ...
  • Gudima, Galina; Ursachi, Victoria (ASEM, 2017-03-17)
    According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections ...
  • Caraman, Stela (ASEM, 2019-09)
    This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis ...
  • Turețchi, Dana; Caraman, Stela (ASEM, 2020-03)
    A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis ...
  • Postică, Elena (ASEM, 2020-06)
    Analyzing the given topic, I understood that there is definitely a need for improving the accounting of provisions in line with IFRS and SNC ,,Own Capital and the debts”,because every day there are a continuous development ...

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