In the real article the order of accounting of incomes opens up from the sale of tickets in the cashdesks of bus terminals in transition on anew legislation and Card of accounts of record – keeping. JEL: M41
Corruption is a phenomenon widespread almost all over the world, but its level varies from country to country. In addition, there are very large discrepancies from one geographic region to another. If in some countries the ...
This article examines the mode to identify those phases of operating cycle where is slowdown of current assets turnover. In order to achieve this purpose the managers should analyze the ratios of turnover of component ...
In this article are described ways to estimate the risk of liquidity loss both based on absolute indicators and based on liquidity ratios. For each way, the requirements for applying these methods are described. We also ...
The necessity of implementing of IFRS 17 arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the incompatibility of ...
Debt is an important component of a functional economy. Central authorities in different countries borrow money to finance major projects, as well as financing the state budget deficit. Public debt consists of a complex ...
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 ...
In the last decade debates on research in the field of accounting has become more complex due to the influence of field research on research activity in general both at national and international level. In this article, ...
The fiscal system incorporates all the duties and the taxes established in a Member State with the role to procure the necessary for its revenue. Each of this taxes has a contribution and a specific influence on the ...
The financial assets have an important role in the economic entities. Over time financial assets value are increasing. Based on this principle, we believe that the accounting of financial asset elements should be well ...
The research timeliness follows from the need to improve the accounting for provisions in line with the EU Directives and with the IFRS. The Article is aimed to perform a critical review of the field-related literature and ...
The quality of the provision of water supply and sanitation is one of the main factors that ensure the well-being of the population. The purpose of this study is to conduct a diagnosis of water supply and sanitation services ...
În prezentul articol autorii vor examina tratamentele contabile şi fiscale pentru fiecare subiect implicat în lanţul de circulaţie a tichetelor de masă. Sunt vizaţi angajatorii care vor oferi tichete de masă salariaţilor, ...
This article contains information about the need and importance of financial reports for non-commercial organizations in the Republic of Moldova. Similarly, it is opportune to inform the large public about the activities ...
One of the forms of social involvement is the material aid by which an entity offers a certain amount of money to its employees. In the context of the current reform in the Republic of Moldova, the author aims to provide ...
The quality of the audit activity in the Republic of Moldova is a current issue, which is frequently discussed in the business environment, but also at the level of the public supervisory authority. The new legislative ...
The actuality of the research is conditioned by the need of solving the accounting problems of the means of percentage designation in non-profit organizations (NPO). In accordance with the legislation in force, these means ...
An important element of modern accounting systems of all countries of the world are accounts. They are the most important source of the most complete and reliable information for the preparation of financial statements, ...
The activities of non-profit organizations (NPO) generates various expenditures, which can be classified into four main categories: expenditures related to special purpose funds, other expenditures (excluding expenses from ...
Actuality. The role of equity analysis has increased significantly over the past decades and this is due to the fact that the information it provides further influences the behavior of users in the decision making process. ...