https://irek.ase.md:443/xmlui/handle/123456789/37 2026-05-25T23:04:51Z 2026-05-25T23:04:51Z Cotoros, Inga https://irek.ase.md:443/xmlui/handle/123456789/4970 2026-05-22T07:41:35Z 2026-01-01T00:00:00Z

Accounting Policies as an Element of Control in Budgetary Institutions Cotoros, Inga In the process of forming the accounting of budgetary institutions and the efficient and transparent use of budgetary funds in accordance with the priorities of state policy, many controversial and unresolved issues arise. One of these issues is the formation of accounting policies in budgetary institutions, which is a basic element of the primary organization of the accounting process. The article, based on the analysis of scientific works and regulations, examines the concepts of accounting policies in budgetary institutions. Using system analysis and taking into account that budgetary institutions, as a rule, carry out functions and goals on behalf of the state within the limits of budget allocations, the existence of an accounting system with unique rules in these structures is obvious. Thus, the author illustrated the role of accounting policies in the accounting of budgetary institutions. As a result of the work, it was concluded that accounting policies are an important element of control in maintaining accounting statements in the budgetary sphere. JEL Classification: H83; M41 COTOROS, Inga. Accounting Policies as an Element of Control in Budgetary Institutions. Online. In: Proceedings of the 29th International Scientific Conference Competitiveness and Innovation in the Knowledge Economy, Chișinău, Moldova, September 26-27, 2025. București: Editura ASE, 2026, pp. 479-486. ISSN 3100-5527. Disponibil: https://doi.org/10.24818/cike2025.58

2026-01-01T00:00:00Z Lapițkaia, Liudmila https://irek.ase.md:443/xmlui/handle/123456789/4969 2026-05-22T07:38:37Z 2026-01-01T00:00:00Z

Tax Planning: Aspects of Application of the Provisions of the International Code of Ethics for Professional Accountants Lapițkaia, Liudmila Recently, tax planning issues have become particularly important. First of all, this is due to the increased frequency of events related to tax evasion or significant underestimation of tax amounts, reflected in published journalistic investigations (Panama Papers, Paradise Papers, etc.). Variations in minimizing the tax burden may be different: from transactions between different countries to transfer pricing schemes. In this case, situations arise, primarily of an ethical nature for professional accountants when providing tax planning services for client enterprises or employer enterprises. This article is devoted to the analysis of the provisions of the International Code of Ethics for Professional Accountants in terms of tax planning and the development of proposals for its improvement. The author classifies tax planning into three categories: from standard to aggressive planning, while providing definitions and characteristics of each of these types. It should be noted that in tax planning, the correct application of the concept of a reliable basis plays an important role, but the International Code of Ethics does not provide a definition of such a concept. In turn, the author, analyzing this issue, formulates a definition of a reliable basis. JEL: M41 LAPIȚKAIA, Liudmila. Tax Planning: Aspects of Application of the Provisions of the International Code of Ethics for Professional Accountants. Online. In: Proceedings of the 29th International Scientific Conference Competitiveness and Innovation in the Knowledge Economy, Chișinău, Moldova, September 26-27, 2025. București: Editura ASE, 2026, pp. 473-478. ISSN 3100-5527. Disponibil: https://doi.org/10.24818/cike2025.57

2026-01-01T00:00:00Z Cauș, Lidia https://irek.ase.md:443/xmlui/handle/123456789/4968 2026-05-22T07:35:14Z 2026-01-01T00:00:00Z

Considerations Regarding Accounting Policies and Options Used within Non-Profit Organizations Cauș, Lidia The study analyzes the difficulties encountered by non-profit organizations in developing and applying accounting policies within the framework of their activities. As legislation is constantly changing, how to develop and apply accounting policies and options becomes an increasingly complex challenge for accountants. Significant accounting challenges relate, in particular, to the process of defining, developing, applying, monitoring and evaluating accounting policies. Accountants encounter difficulties in understanding the regulatory framework and in applying the specific principles and elements related to special purpose and public utility activities. The proposed optimization solutions regarding the completion of accounting policies with useful information and the integration of sustainable principles will contribute to the exclusion of errors and the risk of applying penalties. JEL: M 41 CAUŞ, Lidia. Considerations Regarding Accounting Policies and Options Used within Non-Profit Organizations. Online. In: Proceedings of the 29th International Scientific Conference Competitiveness and Innovation in the Knowledge Economy, Chișinău, Moldova, September 26-27, 2025. București: Editura ASE, 2026, pp. 465-472. ISSN 3100-5527. Disponibil: https://doi.org/10.24818/cike2025.56

2026-01-01T00:00:00Z Melnic, Georgeta Popovici, Angela https://irek.ase.md:443/xmlui/handle/123456789/4967 2026-05-22T07:33:03Z 2026-01-01T00:00:00Z

Reforming Budgetary Accounting in the Republic of Moldova: Theoretical and Practical Implications Melnic, Georgeta; Popovici, Angela The process of reforming public financial management in the Republic of Moldova has entered a new stage, marked by the introduction of a modern budgetary methodology and the gradual transition of accounting practices. The purpose of this study is to examine the conceptual and practical implications of these changes, focusing on how the new methodology influences accounting systems, transparency, and fiscal sustainability. The subject of analysis is the alignment of Moldova’s public sector accounting with international standards and the challenges arising from this transition. Methodologically, the research combines a review of the legislative framework and policy documents with a comparative analysis of practices applied in other countries undergoing similar reforms. Qualitative assessment and critical reflection were employed to evaluate the coherence of the new budgetary methodology with the principles of transparency, accountability, and efficiency. The results highlight both achievements and persisting difficulties. On one hand, the new methodology introduces greater clarity in budget planning, fosters more accurate financial reporting, and strengthens decision-making capacity at the institutional level. On the other hand, significant challenges remain, particularly in ensuring adequate professional training for accountants, upgrading information systems, and securing institutional capacity for implementation. The study concludes that the transition of accounting in the Republic of Moldova represents not only a technical adjustment but also a strategic transformation in the governance of public resources. The author(s) emphasize that successful consolidation of these reforms requires a balance between adopting international best practices and addressing national specificities, ensuring long-term budgetary sustainability. JEL: M41 MELNIC, Georgeta and Angela POPOVICI. Reforming Budgetary Accounting in the Republic of Moldova: Theoretical and Practical Implications. Online. In: Proceedings of the 29th International Scientific Conference Competitiveness and Innovation in the Knowledge Economy, Chișinău, Moldova, September 26-27, 2025. București: Editura ASE, 2026, pp. 456-464. ISSN 3100-5527. Disponibil: https://doi.org/10.24818/cike2025.55

2026-01-01T00:00:00Z