IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Subject "accounting system"

Browsing 2.Articole by Subject "accounting system"

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  • Contabilitate și fiscalitate: tangențe și divergențe 
    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 ...
  • Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor 
    Curagău, Natalia; Rotaru, Daniela (ASEM, 2019-03-15)
    Accounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be ...
  • Financial globalization – premise of accounting systems adaptation 
    Tofănică, Inesa; Bîrcă, Aliona (Academy of Economic Studies of Moldova, 2022-03)
    Over the years, accounting systems have been subject to many changes and adaptations. One of the main factors for it represents the globalization, especially the financial globalization. When describing globalization, it ...
  • Incoerenţa din sistemul contabil al Republicii Moldova 
    Brînzila, Liuba (ASEM, 2018-09)
    Accounting is a component part of the management information system within an entity. In modern management, traditionally, systematized accounting information is used, according to its usefulness. In so doing, accounting ...
  • Income from current activities in the accounting system 
    Masko, Ludmila; Poleschuk, A. V. (ASEM, 2019-03-15)
    This article describes the different approaches to the subject of research, the essence of the problem of income generation from current activities. According to the results of the study of different approaches to the ...
  • Vulnerabilitatea sistemelor contabile globale în raport cu amenințările economice de pe piețele globale 
    Zlati, Monica Laura; Ionescu, Romeo-Victor; Antohi, Valentin Marian (ASEM, 2020-04)
    The paper move toward the complex phenomenon of accounting systems` convergence in the current conditions that foreshadow a new global economic and financial crisis. The theoretical consolidation of the global accounting ...

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