Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t ...

In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such ...

Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the ...

The balance sheet has a double purpose: it's the end point for what it was and starting the next day, it's the ramp for what it's going to be. "It is absolutely indispensable to modern man to initiate himself in the slightest ...

In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces ...

The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of ...

The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, ...

Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems ...

This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the ...

Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages ...