Browsing by Author "Gherman (Bursuc), Maria"

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Consecințele digitalizării asupra lucrărilor efectuate de profesioniștii contabili IAS 38 Imobilizări necorporale

Gherman (Bursuc), Maria; Grosu, Veronica (ASEM, 2020-04)

The accounting treatment of intangible assets is a particularly complex and important topic for today's economy, a knowledge-based economy. For today's companies, these assets become the basic drivers for success and ...
Percepția tinerilor practicieni din domeniul contabil asupra practicii profesiei contabile în contextul globalizării și al digitalizării la nivel internațional

Gherman (Bursuc), Maria; Grosu, Veronica (ASEM, 2021-03)

In the current context of the overspecialization of the accounting profession through adherence to international standards and the specialization of professional bodies, both in the internal and external market segment, ...

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