Browsing 2.Articole by Subject "accounting"

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  • Abordări specifice ale contabilității dividendelor achitate în avans 
    Russu, Nicolai; Cotoros, Inga (ASEM, 2023-04)
    Relațiile dintre persoana juridică cu scop lucrativ și asociații, acționarii etc. (în continuare- proprietari) persoane fizice și/sau juridice reprezintă în sine o continuitate permanentă a scopului inițial de constituire ...
  • Accounting and tax issues referring to employee benefits 
    Popovici, Angela; Bordea, Olga (ASEM, 2022-03)
    Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires ...
  • 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 ...
  • Accounting aspects related to trade discounts 
    Bajan, Maia; Bocan, Mihaela (ASEM, 2022-03)
    The granting of commercial and financial rebates is a common practice in companies, regardless of the field in which it operates. In practice, the general discount term is used, which includes all types of discounts ...
  • 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, ...
  • Accounting in digitalization conditions 
    Pantelei, Adelina; Lazari, Liliana (ASEM, 2022-03)
    The entities prepare the financial statements both in accordance with IFRS and in accordance with the SNC which are based on the European directives and IFRS. Accounting has undergone major changes since its inception, and ...
  • 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 model of small enterprises in Turkmenistan 
    Masko, Ludmila; Jumayeva, J. A. (ASEM, 2019-03-15)
    The purpose of this work is to systematize and consolidate theoretical knowledge of the organization of accounting in small enterprises of Turkmenistan, mastering the methodology of analytical work, the development of ...
  • The accounting of differences in foreign exchange rates and amount: similarities and differences 
    Bancu, Daniela (ASEM, 2022-04)
    This article highlights the main similarities and differences regarding the accounting of differences in foreign exchange rates compared to the differences in amount. The relevance of the study is conditioned by the expansion ...
  • Accounting of environmental protection costs in the context of sustainable development 
    Masko, Ludmila (ASEM, 2019-04)
    The current state of accounting for environmental costs has been studied and the authors views on the problematic aspects of their reflection in the accounts have been investigated. The proposed areas for improvement allow ...
  • Accounting of reserves: experience of the republic of Belarus and international practice 
    Масько, Людмила; Грузд, Надежда (ASEM, 2017-11)
    In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is ...
  • Accounting Policy of Agricultural Enterprises as a Tool for Responding to Environmental Challenges 
    Krivenko, Tetiana (ASEM, 2024-03)
    The article provides a modern understanding of the enterprise as an open system, analyses the impact of crises, in particular war crises, on agriculture, emphasizes the importance of developing tools to optimize the ...
  • Accounting provisions for holiday pay 
    Botnari, Daniela (ASEM, 2022-04)
    This article highlights the notion of provision and the general aspects of keeping the accounting of provisions. The author has generalized the most important establishment’s aspects of provisions for the rest leave. ...
  • 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: ...
  • The accounting treatment of wage and social debts 
    Dumanschi, Mihaela (ASEM, 2022-04)
    The start of a new year is often seen as an opportunity to start afresh, to do things better, to participate in new experiences. But this moment also coincides, for companies, with the onset of reporting obligations for ...
  • Activitățile de cercetare-dezvoltare: activ sau cheltuieală? 
    Huzunu, Maria (Print-Caro, 2023-04)
    Research and development (R&D) expenditures play a crucial role in innovation and economic growth, significantly contributing to technological progress and the development of new products and services. The purpose of the ...
  • Amortizarea mijloacelor fixe și impactul acesteia asupra rezultatelor financiare 
    Glazunova, Lilia (SEP ASEM, 2025)
    Fixed assets are vital to the strategic, financial, and operational domains of enterprises, especially within the dynamic economic environment of the Republic of Moldova. These assets represent a substantial portion of a ...
  • Analiza bibliometrică a tendințelor și direcțiilor în domeniul fraudei contabile 
    Dascalu, Iulian (ASEM, 2024-03)
    Accounting fraud is a pervasive problem that presents significant challenges for financial reporting, corporate governance and investor protection. It can lead to substantial financial losses and damage the reputation of ...
  • Artificial intelligence and accounting in the digital economy 
    Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2019-04)
    In the digital economy, information systems are rapidly changing, this also applies to accounting programs. The use of artificial intelligence systems has become widespread in various sectors of the classical economy: ...
  • Aspecte ale impozitului pe venit al subiecților ce desfășoară activități independente 
    Vieru, Roman; Lazari, Liliana (ASEM, 2024-04)
    In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial ...

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