This article contains helpful information about how to record the accounting and government grants received by different entities within state programs. Be cautious the accounting and reporting of grants offered by government ...

Relațiile dintre persoana juridică cu scop lucrativ și asociații, acționarii etc. (în continuare- proprietari) persoane fizice și/sau juridice reprezintă în sine o continuitate permanentă a scopului inițial de constituire ...

The evolution of the IT field has experienced an ascent in recent years, becoming a sector of major importance for the economy of all countries, including the Republic of Moldova. This is characterized by the abundance of ...

Non-financial reporting for stakeholders helps to evaluate the performance of the reporting entity, strengthen the relationship with the community and increase capital. In order to identify the current problems regarding ...

The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to ...

The current global economic system is characterized by a high degree of globalization and significant values, a high level of security and the efficiency of the system of transmission of economic-financial information ...

Information from financial statements becomes useful and indispensable to the entity's partners in the decision-making process to satisfy certain characteristics that ensure the quality of reporting by presenting the ...

In this research, a study is carried out on the challenges that accounting will face in the future. The research aims to identify the essence of the circular economy and artificial intelligence through the impact on the ...

This study investigates the opportunistic behavior of managers in reporting the company earnings within the different stages of the corporate life cycle, classified according to the characteristics of their cash flows. On ...

On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly ...