Browsing 2.Articole by Issue Date

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  • Features of auditing digital assets in accordance with AICPA requirements 
    Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2022)
    The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money ...
  • Comparative analysis of value added tax aspects regarding its accounting and reporting in Republic of Moldova and in România 
    Bancu, Daniela; Lazari, Liliana (ASEM, 2022-03)
    The following article outlines the main aspects regarding the VAT accounting and its’ reporting in Moldova compared to the way it is done in Romania. The purpose of the article is to facilitate the comprehension of the VAT ...
  • Exploratory research of the relationship between investor behavior on the stock markets and the cultural dimensions 
    Grosu, Veronica; Dascălu, Iulian; Petrescu I., Corina (ASEM, 2022-03)
    Fenomene globale din ultimul timp, precum transformarea digitală au avut un impact deosebit de puternic asupra piețelor bursiere deoarece au facilitat accesul părților interesate la aceste piețe. În prezent orice parte ...
  • The concept and essence of hedging transactions 
    Rahimov, Davron; Stroganova, Irina (ASEM, 2022-03)
    В статье рассматривается сущность метода хеджирования, его роль в управлении валютными рисками предприятий экспортеров (импортеров), дается теоретические определения инструментов хеджирования, процесса хеджирования. CZU: ...
  • Accounting treatment of revenues generated by operating activity 
    Costin, Irina; Lazari, Liliana (ASEM, 2022-03)
    Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: ...
  • Financial globalization – premise of accounting systems adaptation 
    Tofănică, Inesa; Bîrcă, Aliona (Academy of Economic Studies of Moldova, 2022-03)
    Over the years, accounting systems have been subject to many changes and adaptations. One of the main factors for it represents the globalization, especially the financial globalization. When describing globalization, it ...
  • Methodological aspects regarding the quality review of the works of the internal audit mission 
    Iachimovschi, Anatolie; Andrieș, Tatiana (ASEM, 2022-03)
    The quality of the work of the internal audit mission is constantly supervised by the head of the internal audit department. If the leader is involved in the mission, then this function is assigned to a more experienced ...
  • Accounting and fiscal policies regarding economic transactions for the processing of goods 
    Cebotari, Ana; Graur, Anatol (ASEM, 2022-03)
    This article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called ...
  • The influence of csi engagement by fashion companies on people from Austria compared to Kazakhstan 
    Moșiu Meda, Laura; Bunget, Ovidiu-Constantin (ASEM, 2022-03)
    CSI (corporate social irresponsability) refers to situations in which companies fail to achieve the minimum standard of behaviour when it comes to the relationship of the company to its stakeholders. As a new concept, CSI ...
  • Financial reporting: perspectives and problems of integration into the european space 
    Curagău, Natalia; Surucinschi, Constantin (ASEM, 2022-03)
    Financial reporting aims at presenting systems, principles, methods and techniques of organizing and managing accounting in the conditions of pluralism of property and patrimony management. In order to increase its steps ...
  • Features of accounting for the cost of trucking 
    Герасимов, Михаил; Окулович, Владислав; Цвятков, Максим (ASEM, 2022-03)
    The article discusses the cost of road freight transport in accordance with the principles of accounting. Also discusses the issue of determining planned and actual indicators for determining planned and actual indicators ...
  • Influence of derivative instruments on listed companies in the automotive industry 
    Danilă, Ștefan-Cosmin (ASEM, 2022-03)
    În condițiile economice actuale, companiile se confruntă permanent cu riscurile ce pot apărea, datorită unor evenimente majore sau a unor amenințări concurențiale, tehnologice etc. Instrumentele derivate au înregistrat o ...
  • Accounting information system 
    Gantea, Ana; Melnic, Georgeta (Academy of Studies Economic of Moldova, 2022-03)
    Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These ...
  • Accounting and tax treatments of cashback transactions 
    Cușmăunsă, Rodica; Ganea, Valeria (ASEM, 2022-03)
    The relevance of this article is indicated by the fact that nowadays the word "cashback" is found at every turn and in many different areas of commerce. Banks, shops and online platforms offer tempting figures - sometimes ...
  • Relevance of information presented in financial statements for external users 
    Erhan, Lica; Grecu, Luminița (ASEM, 2022-03)
    Financial statements are an important source of information for different external users in determining and analyzing the financial health, profitability of the company, as well as various financial problems that it might ...
  • Exploratory research on integrated reporting and integrated thinking at organisations level 
    Madar-Coman, Mariana-Monica; Tudor-Tiron, Adriana (ASEM, 2022-03)
    The paper aims to provide a rigorous and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable development at entity level, ...
  • Cryptocurrencies - trends and challenges of accounting and auditing 
    Mierliță-Pantea, Ștefania; Tudor-Tiron, Adriana (ASEM, 2022-03)
    Cryptocurrencies are virtual currencies supported by decentralized systems, created through mining, their value being supported by the laws of supply and demand. No central authority regulates their use, as transactions ...
  • Particularities of international settlements and individuals transfers 
    Meghea, Maria; Melnic, Georgeta (ASEM, 2022-03)
    Bank for International Settlements tackling challenges given the continuously changing global economic structure, the BIS has had to adapt to many different financial challenges. However, by focusing on providing traditional ...
  • Accounting for cryptocurrency transactions in Romania 
    Mateș, Adelin-Nicolae; Cioca, Ionela Cornelia (ASEM, 2022-03)
    Cryptocurrencies have become the newest innovation in the contemporary economy since the Great Recession of 2008, and in recent years they have gained huge popularity among the population, from an investment point of view, ...
  • The impact of accounting policies on financial results 
    Erhan, Lica; Gamureac, Mihaela (ASEM, 2022-03)
    Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the ...

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