• Ethical Rules in Entity Accounting: the basis for Financial Integrity and Credibility 

  Ababii, Lavinia (SEP ASEM, 2024-04)

  Over the past ten years, there has been a rise in interest in ethical education and ethics in accounting. But even with the resurgence of interest, there are still some significant issues. Norms, values, principles, and ...
• Accounting Aspects of Cryptocurrency and NFT Transactions 

  Cosma, Andreea Cipriana; Dăroni-Gherman, Carmina-Maria (SEP ASEM, 2024-04)

  Cryptocurrencies and blockchain technology have ushered in a new era in financial innovation and posed new challenges for professional accountants and regulators. This paper investigates the complex landscape of cryptocurrency ...
• General Principles of Public Sector Auditing 

  Rășcanu, Florin-Daniel; Berindeie, Denisa (SEP ASEM, 2024-04)

  In the continuous process of building an efficient, transparent and citizen-oriented public administration, the countries of South-Eastern Europe have become, in recent years, increasingly interested in promoting and ...
• Professional Development of the Chief Accountant and Financial Director at the Enterprise 

  Zavalii, Xenia (SEP ASEM, 2024-04)

  In this article we propose to describe and underline the main features of each stage of professional development both, for the chief accountant and the financial director of the enterprise. Moreover, we are looking to make ...
• The Impact of Creative Accounting on Financial Reporting 

  Chiprisean, Maria (SEP ASEM, 2024-04)

  Accurate financial data is essential for effective entity management; nonetheless, due to the intricacy of economic data and psychological factors, innovative accounting techniques frequently arise. This research examines ...
• The Role of Accounting in Business Management 

  Luchian, Valeria (SEP ASEM, 2024-04)

  In the dynamic landscape of contemporary business, accounting stands as a linchpin for effective organizational management. This study delves into the intrinsic significance of accounting in navigating the complexities of ...
• Professional Accessibility and Hardships Faced by the Youth at the Beginning of Their Career 

  Daltă, Aleksandrina; Triboi, Andreea (SEP ASEM, 2024-04)

  The article analyzes the barriers that students encounter after graduating in finding a job and supporting a balance between work and studies. Throughout our research we have identified two main problems: 1) students are ...
• The Ethics of Accounting 

  Dănilă, Daniela (SEP ASEM, 2024-04)

  The calculation of accounting is used to ascertain the profitability of monetary transactions, the credibility of partners and the financial stability of the enterprise, being crucial for providing accurate, reliable and ...
• Studying Accounting in the University Environment – Catalyst for Future Business 

  Schița, Ecaterina (SEP ASEM, 2024-04)

  This article presents the importance and benefits of studying accounting in the university environment for shaping the future generation of professionals and entrepreneurs. The research aims to highlight the role of ...
• The Challenges of the Accounting Profession 

  Coșleț, Aliona (SEP ASEM, 2024-04)

  Contemporary professions, regardless of field, face a series of principles and challenges in their evolution. At the heart of these professions are specific activities, carried out regularly and based on appropriate training. ...
• Influencers Income, Tax Treatment 

  Bivol, Mihai (SEP ASEM, 2024-04)

  In the contemporary digital world, influencers represent a powerful force, capturing the attention of the masses on social platforms such as YouTube, Instagram, or blogs. These content creators, with thousands or even ...
• Dividend: Fiscal and Accounting Treatment 

  Costețchi, Milina (SEP ASEM, 2024-04)

  Dividends represent a crucial aspect of the relationship between companies and their shareholders, serving as a means of distributing profits to investors. They are a part of the company’s profit that goes to each ...
• The Changes of the Accounting System Through the Lens of Artificial Intelligence 

  Sîrbu, Mădălina (SEP ASEM, 2024-04)

  The integration of new information technologies has wrought transformative changes within the realm of accounting systems. Departing from traditional manual methods, contemporary accounting has embraced sophisticated ...
• Customs Procedure of Active Perfection – Catalyst for the Economic Development of the Republic of Moldova 

  Davidescu, Francesca (SEP ASEM, 2024-04)

  In a world characterised by rapid change and fierce competition in international markets, identifying effective strategies to stimulate economic growth is an urgent necessity. This article focuses on a significant opportunity: ...
• Analysis of IFRS 15: Current Implications of Revenue Reporting from Customer Contracts on the Financial Environment 

  Hotnogu, Marius (SEP ASEM, 2024-04)

  In the context of significant transformations in the field of accounting and financial reporting, the adoption and implementation of IFRS standards, especially IFRS 15, have become essential for companies worldwide, ...
• Comparative Analysis of the Financial Performance of BET-NG Companies 

  Florea, Florentin; Cîșlaru, Daniel (SEP ASEM, 2024-04)

  The paper “COMPARATIVE ANALYSIS OF THE FINANCIAL PERFORMANCE OF BET-NG COMPANIES” aims at the importance of synthesizing, understanding and interpreting the financial statements of the various companies listed on BSE, in ...
• The Accounting Treatment Applicable to Income from Subsidies from Which Agricultural Entities Benefit 

  Wartbichler, Sonja Isabella (SEP ASEM, 2024-04)

  The economic activity of the agricultural field can be easily defined as a vast one, seeing as how it is in constant change and development. Even if the subsidies granted to accomplish these specific activities are just ...
• Aspecte metodologico-aplicative ale contabilității contractelor de societate civilă în condițiile parteneriatului public-privat 

  Popovici, Angela; Panuș, Corina (ASEM, 2024-12)

  Parteneriatele public-private (PPP) sunt utilizate pe scară largă în Republica Moldova, cu scopul de a mobiliza resurse și surse de expertiză pentru dezvoltarea infrastructurii și a serviciilor publice, în contextul ...
• Eficacitatea politicilor contabile ale instituțiilor de învățământ superior cu autonomie financiară 

  Țurcanu, Liliana; Grigoroi, Lilia (ASEM, 2024-12)

  Această lucrare explorează conceptul de eficacitate a politicilor contabile și dezvoltarea unui sistem de indicatori pentru măsurarea eficacității politicilor contabile ale instituțiilor publice de învățământ superior cu ...
• Peculiarities of Accounting and Taxation of Provisions in the Republic of Moldova 

  Nederița, Alexandru; Grabarovschi, Ludmila (2024-11)

  Throughout their economic activity, businesses are exposed to various risks, which may lead to unforeseen expenses (losses). To cover such expenses/losses, companies put aside funds, i.e. provision estimates, which, in ...

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