Browsing 2.Articole by Subject "accounting"

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  • Contabilitatea creativă 
    Tataru, Vlada (ASEM, 2023-03)
    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 ...
  • Contabilitatea exponatelor regnului animal la grădinile zoologice 
    Caraman, Stela; Malinin, Tatiana (ASEM, 2019-03)
    This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the ...
  • Contabilitatea fondurilor de bibliotecă 
    Gudima, Galina; Ursachi, Victoria (ASEM, 2017-03-17)
    According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections ...
  • Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale 
    Harea, Ruslan; Graur, Anatol (ASEM, 2023-04)
    This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, ...
  • Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia 
    Caraman, Stela (ASEM, 2019-09)
    This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis ...
  • Contabilitatea proiectelor cu finanțare externă 
    Turețchi, Dana; Caraman, Stela (ASEM, 2020-03)
    A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis ...
  • Contabilitatea provizioanelor 
    Postică, Elena (ASEM, 2020-06)
    Analyzing the given topic, I understood that there is definitely a need for improving the accounting of provisions in line with IFRS and SNC ,,Own Capital and the debts”,because every day there are a continuous development ...
  • Contabilitatea reparației mijloacelor fixe 
    Moscaliuc, Nicoleta (ASEM, 2021-03)
    Analyzing the given topic, I understood that there is certainly a need to improve the accounting of fixed assets repairs in accordance with IFRS and SNC, "Tangible and intangible assets", because there is a continuous ...
  • Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice 
    Gulea, Daniela (ASEM, 2023-03)
    The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative ...
  • Contabilitatea rezervei din reevaluare conform reglementărilor naționale și internaționale 
    Gaidarji, Ana-Maria (ASEM, 2020-03)
    In this articleis described the corect way of the accauntingfor revaluation reserve. The essence of the revaluation consists in verifying the value of the fixed assets after a long period of time in the entity. This actions ...
  • Contabilitatea sectorului asociativ în contextul sustenabilității 
    Harea, Ruslan; Graur, Anatol; Bugan, Corneliu (ASEM, 2018-04)
    This paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and ...
  • Contabilitatea și calculația costului de producție 
    Alexa, Valentina-Mădălina (ASEM, 2021-04)
    The purpose of our work is focused on cost accounting or management accounting which clarifies the concepts of expenditure and costs, but also the use of concepts, theories, paradigms regarding cost calculation, to explain ...
  • Contabilitatea – furnizor de informații în mediul economic 
    Bajan, Maia; Cazacu, Olga (ASEM, 2017-03-17)
    For every company accounting information is deemed, mirror of work. Accounting, through its role of information provides users of external and internal data on position and performance of the entity, which will serve as a ...
  • 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 ...
  • Digitalizarea în contabilitate 
    Ivanov, Ionela (ASEM, 2023-03)
    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 ...
  • Digitalizarea profesiei contabile 
    Bocan, Mihaela (ASEM, 2021-04)
    This research aims to provide an overview of the evolution of accounting and the inclusion of this profession in the digital age. Technology is advancing very fast, and of course it has also entered the field of accounting, ...
  • Digitalizarea – mijloc sau scop al educației universitare contabile? 
    Grigoroi, Lilia; Lazari, Liliana (ASEM, 2019-04)
    The purpose of this paper is to examine and find answers to the following questions: What is digitization in the education industry; Is digitizing a goal or a means of university accounting education; How to achieve the ...
  • Digitalizarea: condiție indispensabilă a existenței contabilității în secolul XXI 
    Bancu, Daniela (ASEM, 2023-03)
    The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially ...
  • Digitalizarea: particularitățile auditului contabilității în pomicultură cu aplicarea tehnoogiilor informaționale 
    Banaru, Marinela (ASEM, 2023-03)
    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 ...
  • Educația universitară contabilă: avem nevoie de schimbare? 
    Grigoroi, Lilia; Lazari, Liliana (ASEM, 2018-04)
    The purpose of this article is to investigate the current situation in accounting high education and the need to change this learning environment, the catalysts that impose changes in university accounting education to ...

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