• Dividend: Fiscal and Accounting Treatment 

  Costețchi, Milina (SEP ASEM, 2024-04)

  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 Changes of the Accounting System Through the Lens of Artificial Intelligence 

  Sîrbu, Mădălina (SEP ASEM, 2024-04)

  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 ...
• Ethical Rules in Entity Accounting: the Basis for Financial Integrity and Credibility 

  Ababii, Lavinia (SEP ASEM, 2024-04)

  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 ...
• Customs Procedure of Active Perfection – Catalyst for the Economic Development of the Republic of Moldova 

  Davidescu, Francesca (SEP ASEM, 2024-04)

  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: ...
• Analysis of IFRS 15: Current Implications of Revenue Reporting from Customer Contracts on the Financial Environment 

  Hotnogu, Marius (SEP ASEM, 2024-04)

  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, ...

View more