This article addresses the main issues that arise in the accounting of revenues and expenses in the economic activity of non-profit organizations. Such issues include the identification of components, recognition, evaluation, ...

Currently, there is a change of vision on the development of mankind as a whole. In this context, the main objective of this research is to highlight how accounting can contribute to the achievement of sustainable development ...

Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are ...

The tech and innovation industry has a strategic importance for the economy of the Republic of Moldova and can change the way the Republic of Moldova is perceived globally in the era of digital transformation. The most ...

The management of an entity needs information on all the costs and resources consumed regarding the course of a product, from procurement to delivery, in order to be able to make correct decisions regarding prices, production, ...

The purpose of this article is to deepen and expand the knowledge about the procedure of preparing and presenting financial statements in accordance with IFRS. The article treats the statement of profit or loss and other ...

In the last decades, the Republic of Moldova experienced a significant evolution of electronic communications, with a major impact on the competitiveness of the national economy. Currently, Moldova has one of the most ...

Taxation plays an essential role in the economy of each state through the role of economic-financial leverage with substantial impact on the socio-economic environment. The purpose of this paper is to highlight the fiscal ...

The audit of the evaluation of elements of financial statements in the modern market economy, is of particular importance, while various methods can be used: statistical, mathematical, costly, profitable, etc. At the same ...

Competent accounting of freight forwarding companies has a number of nuances. A freight forwarding company can act as an intermediary between the customer and the carrier or independently carry out transportation with its ...