Dividends represent a crucial aspect of the relationship between companies and their shareholders, serving as
a means of distributing profits to investors. They are a part of the company’s profit that goes to each ...
The integration of new information technologies has wrought transformative changes within the realm of
accounting systems. Departing from traditional manual methods, contemporary accounting has embraced sophisticated ...
Over the past ten years, there has been a rise in interest in ethical education and ethics in accounting. But even
with the resurgence of interest, there are still some significant issues. Norms, values, principles, and ...
In a world characterised by rapid change and fierce competition in international markets, identifying effective strategies to stimulate economic growth is an urgent necessity. This article focuses on a significant opportunity: ...
In the context of significant transformations in the field of accounting and financial reporting, the adoption and
implementation of IFRS standards, especially IFRS 15, have become essential for companies worldwide, ...
The paper “COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF BET-NG COMPANIES”
aims at the importance of synthesizing, understanding and interpreting the financial statements of the various companies listed on BSE, in ...
The economic activity of the agricultural field can be easily defined as a vast one, seeing as how it is in constant
change and development. Even if the subsidies granted to accomplish these specific activities are just ...
Parteneriatele public-private (PPP) sunt utilizate pe scară largă în Republica Moldova, cu scopul de a mobiliza resurse și surse de expertiză pentru dezvoltarea infrastructurii și a serviciilor publice, în contextul ...
Această lucrare explorează conceptul de eficacitate a politicilor contabile și dezvoltarea unui sistem de indicatori pentru măsurarea eficacității politicilor contabile ale instituțiilor publice de învățământ superior cu ...
Throughout their economic activity, businesses are exposed to various risks, which may lead to unforeseen expenses (losses). To cover such expenses/losses, companies put aside funds, i.e. provision estimates, which, in ...
The funds are a crucial element of financial reporting of any non-commercial organization (hereinafter referred to as the NCO). The procedure for setting, using and accounting for the funds is governed by the Methodological ...
The contributions of founders represent one of the main sources of funding for any non-commercial organization (NCO). The general rules of accounting for contributions of founders and members of NCOs in the Republic of ...
Receivables can arise in an economic entity activity due to various reasons depending on the nature of its contractual relations with counterparts. The size of receivables is influenced by both external factors, such as ...
This article examines the main problems that arise in the day-to-day operations of non-commercial organizations (hereinafter referred to as NCO) in the Republic of Moldova concerning preparation and presentation of financial ...
Contabilitatea costurilor și cheltuielilor furnizează informațiile necesare pentru determinarea indicatorilor economici care stau la baza fundamentării prețurilor, veniturilor și rezultatelor financiare, etc. În acest ...
The evolution of society and accounting has also imposed new requirements on university accounting education. Accounting education contributes to community development by offering quality and professional services. To ...
The application of modern training methods to the "Economic-Financial Analysis" discipline has an important role in the formation of intellectual capacities, the development of critical thinking and communication skills ...
In this article, the importance of using various interactive teaching and learning methods is examined, such as brainstorming, project-based learning, case study analysis, etc., within the course "Accounting for Budgetary ...
Accounting disciplines such as “Accounting in the Public Food Industry” present unique challenges for stu-dents, largely due to the complexity of the topics addressed. Interactive learning methods provide an effective ...
The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is ...