Browsing 2.Articole by Title

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  • The three lines and how do they function in public sector 
    Babuci, Petru; Bîrcă, Aliona (ASEM, 2022-03)
    This article provides insights on the awareness, implementation and level of maturity of the Three Lines model issued in 2020 by the Institute of Internal Auditors, as an update of the earlier published position paper on ...
  • Tichetele de masă: aspecte contabile şi fiscale 
    Cușmăunsă, Rodica; Țugulschi, Iuliana; Curagău, Natalia (ASEM, 2018-09)
    În prezentul articol autorii vor examina tratamentele contabile şi fiscale pentru fiecare subiect implicat în lanţul de circulaţie a tichetelor de masă. Sunt vizaţi angajatorii care vor oferi tichete de masă salariaţilor, ...
  • Total Quality Management Status In Croatia's Profit Tax Act 
    Furlan, Sandra (ASEM, 2012-04)
    During history, a term quality management evaluated from continuous improvement, quality control system to total quality management. Total quality management includes long term organizational loyalty to continuous improvement ...
  • Transfer Pricing: Risks and Benefits 
    Erhan, Lica; Oroşan, Irina (ASEM, 2020-04)
    Transfer pricing rules generally provide companies with the flexibility to set the conditions surrounding their intercompany transactions. Planning allows taxpayers to optimize the allocation of income within the group. ...
  • Transparency in financial reporting: conceptual evidence 
    Parascan-Obreja, Ana-Maria; Mironiuc, Marinela (ASEM, 2022-03)
    The current business environment, in continuous competition, requires responsibility towards the business partners. More and more economic entities adopt ethical behaviour in the business environment and have constant ...
  • Tratamente contabile privind leasingul în băncile comerciale 
    Gudima, Galina; Caraman, Stela (ASEM, 2016-04)
    This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish ...
  • Tratamente contabile privind recunoașterea și evaluarea stocurilor 
    Guzun, Iraida; Pecu, Mihaela (ASEM, 2021-04)
    The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks accounts not only ...
  • Tratamente contabile privind reevaluarea imobilizărilor corporale 
    Cotoros, Inga (ASEM, 2014-04)
    Revaluation of tangible represents economic operation after which capital assets accounting value is correlated with their actual value, ensuring, thus, the registration of the relevant data in the annual financial statements, ...
  • Tratamente contabile și fiscale aferente donațiilor 
    Țugulschi, Iuliana (ASEM, 2023-04)
    Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems ...
  • Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România 
    Caraman, Stela; Moraru, Mădălina (ASEM, 2017-03-17)
    Some accounting and fiscal aspects of the activity of casinos in Republic of Moldova and Romania are examined in this article. The juridical aspects of the researched field have been examined in the beginning part of the ...
  • Tratamente contabile, statistice şi fiscale privind sacrificarea animalelor 
    Cojocari, Vadim; Frecăuțeanu, Alexandru; Romanciuc, Andrei (ASEM, 2022-04)
    At present, the issues related to the slaughter of animals and birds and the goods obtained in this case are examined in the NAS "Particularities of accounting in agriculture" in points 27 and 36 with the concomitant ...
  • Tratamentul contabil al combinărilor de entităţi 
    Lazari, Liliana; Grigoroi, Lilia (ASEM, 2016-04)
    To cope with the numerous economic and financial difficulties and the shortage of cash, which marks the present period, entities search for various solutions to reorganize the business they run. However, during these ...
  • Tratamentul contabil al fondului commercial 
    Calancea, Maria (ASEM, 2020-03)
    Goodwill is a topic of endless debate, as there is a need to differentiate the fund's approach from a legal and accounting point of view, nationally and internationally. Goodwill represents the intangible elements that are ...
  • Tratamentul contabil al IFRS 16 în întreprinderi mici și mijlocii-cauze și efecte în raportarea financiară 
    Morariu, Ana; Duduman, Emanoil (ASEM, 2021-04)
    Articolul își propune să investigheze consecinţele aplicării standardului IFRS 16 privind contractele de leasing și să valideze aplicabilitatea studiilor anterioare privind recunoașterea în bilanţ a contractelor de leasing ...
  • Tratamentul contabil al imobilizărilor necorporale în curs de execuţie potrivit noilor reglementări contabile 
    Cotoros, Inga; Ţugulschi, Iulia; Ionaş, Nona (Editura ASEM, 2015)
    În condiţiile economiei actuale, imobilizărilenecorporale reprezintă obiecte destul de importante încontabilitatea entităţilor din întreaga lume, pentru căprezenţa lor, în mare măsură, determină competitivitateape propria ...
  • Tratamentul contabil al rezultatelor inventarierii anuale 
    Damean, Anfica (Print-Caro, 2023-04)
    The purpose of this work consists in the research and deepening of knowledge regarding the general notions related to the types of inventory, the way of checking and detecting the shortages and surpluses, its fiscal ...
  • Tratamentul contabil al veniturilor şi cheltuielilor organizaţiilor necomerciale 
    Nederiţa, Alexandru; Popovici, Angela (Editura ASEM, 2015)
    Veniturile şi cheltuielile constituie elementecontabile principale ale oricărei organizaţii necomerciale(ONC). În cadrul contabilităţii acestor elemente,trebuie soluţionate multiple probleme privindstabilirea componenţei, ...
  • Tratamentul contabil și fiscal al amortizării mijloacelor fixe 
    Lazari, Liliana; Vieru, Roman (ASEM, 2018-03-15)
    In this article, we examined the accounting and fiscal treatment of depreciation of fixed assets, applying the current legislation of the Republic of Moldova compared to the international regulations. We also examined ...
  • Tratamentul contabil și fiscal al cheltuielilor de publicitate 
    Bulgaru Veronica, Veronica (ASEM, 2019-04)
    Currently, most economic agents use various means of promoting products, goods, works, services, and the brand of the enterprise. So, some people launch their ads through Google, Facebook, Instagram, etc., others by means ...
  • Tеоретические подходы к определению понятия «ценные бумаги» 
    Зайкович, Елена (ASEM, 2021-03)
    Today, securities in the Republic of Belarus are one of the priority areas for integrating the country's economy into the world community. Securities contribute to both the growth of social production and the development ...

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