This article presents the need to improve the analysis of rotation of current debt turnover for economic decision making. Particular attention was paid to the selection of appropriate methodology for calculating the rates ...
Under the influence of the specific circumstances of the current period created by economic, social and political characteristics, as well as the influence of globalization and digitalization, accurate and timely information ...
The article discusses the issues of operational due diligence as a modern consulting service. The conducted research examines the main directions of this service, indicating the main sections of the checkout. Considerable ...
This article aims to study the degree of indebtedness of an entity, analyzing all related elements from a theoretical perspective. Accordingly, the paper presents a series of observations regarding borrowed sources of ...
Linear Discriminant Analysis (LDA) is used to identify the organizational, sectoral, innovation-related, and gender-based factors that best predict business investment in Research and Development (R&D) across a global ...
The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...
This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the ...
Artificial intelligence is transforming industries by enabling IT systems to perform tasks previously considered human intelligence. This revolutionary technology is having a visible impact across multiple sectors, not ...
The concepts of capital retention, financial and physical, are fundamental pillars in determining profit and ensuring the sustainability of an entity, but their implementation and relevance vary significantly in accounting ...
The valuation of an asset, business or project is, by its very nature, a complex economic exercise, going beyond simple arithmetic. This article emphasizes the indispensable nature of fundamental economic theories, from ...
This research analyzes the challenges and complexities generated by income tax accounting and reporting in situations where entities benefit from tax holidays. In the dynamic context of the tax reform and the modernization ...
This research analyzes the evolution and transformation of financial reporting in the Republic of Moldova, a process marked by the transition from the Soviet accounting system to the adoption of National Accounting Standards ...
The principle of relative importance, or materiality, essentially states that all material items should be recognized and reported, while immaterial items may be omitted or simplified without materially distorting the true ...
The necessity to elaborate the International Standard on Auditing the Financial Statements of Less Complex Entities (ISA for LCE) arose long ago, primarily due to the fact that when auditing the financial statements of ...
Given Moldova's legislative requirements on accounting and taxation following International Standards, several problems, discussed in this article, concerning accounting practices in motor transport enterprises remain ...
This article addresses the specific and problematic aspects related to the accounting of expenses in budgetary institutions in the Republic of Moldova. The expenses of budgetary institutions represent economic and social ...
This study investigates the capacities of internal audit within the public sector of the Republic of Moldova, emphasizing the critical role of organizational structure, resources, and processes in determining the effectiveness ...
The correct organization of accounting of transactions with fixed assets is of great importance both for the reliable presentation of information in financial statements and for determining the result of the enterprise's ...
Statutory audit provides independent assurance that the financial statements of entities such as correctly reflect their situation. Experience in many countries has shown that insufficient attention being paid proper role ...