2.Articole: Recent submissions

  • Оценка экологических вопросов при аудите бухгалтерской (финансовой) отчетности 
    Masko, Ludmila (ASEM, 2022-04)
    В статье проведено исследование экологических вопросов, важных для аудируемых лиц и оценки влияния на достоверность бухгалтерской (финансовой) отчетности. Результаты проведенного исследования позволи разработать и рекомендовать ...
  • Анализ оценки контрагентов: российский и зарубежный опыт 
    Bychkova, Svetlana; Shvets, Oxana (ASEM, 2022-04)
    Статья посвящена рассмотрению основных подходов к оценке благонадежности контрагентов при принятии решения о предполагаемом сотрудничестве с ними. В современных условиях сбор комплексной информации о потенциальном деловом ...
  • Studiu privind analiza performanței financiare a companiei prin indicatori de creare de valoare 
    Balteș, Nicolae (ASEM, 2022-04)
    The study of value creation has become increasingly important as the world economy has developed, leading to the development of value-based management. The main beneficiaries of the measures taken by the management to ...
  • Profesia contabilă: principii de etică și angajamentul față de interesul public 
    Lazari, Liliana; Grigoroi, Lilia; Bajan, Maia (ASEM, 2022-04)
    Currently a challenge for the accounting profession is the work ethic and engagement towards the public interest. In this regard, the research will present the principles of professional ethics necessary to be respected ...
  • Identification of questions about trends in the development of digital banking 
    Tursunova, Munisa; Stroganova, Irina (ASEM, 2022-03)
    The relevance of the analysis of trends in the development of digital banking is due to the fact that it can be useful in the development of strategic decisions by banks, on the basis of which it is possible to obtain a ...
  • Cyber fraud as a new type of banking risk 
    Kasevich, Olga; Stroganova, Irina (ASEM, 2022-03)
    Importance: With the development of technology and the proliferation of communication networks, the importance of security has grown. In this regard, there is a need to modernize the banking risk management system and to ...
  • Studying the functions and signs of the shadow economy 
    Makhkamov, Doniyor; Malei, Alena (ASEM, 2022-03)
    The definition of the term "Shadow economy" is studied in the article. Interrelations between various principles of the shadow economy are described. There are clear boundaries between the types of shadow activities from ...
  • 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: ...
  • Development of corporate business in the context of digitalization on the example of JSC “Belagroprombank” 
    Filippova, Brigitta; Stroganova, Irina (ASEM, 2022-03)
    The article considers the development of corporate business, its application in the banking sector, the bank's sales channel, as well as more detailed consideration of trends in communication with the client in terms of ...
  • Use of SWAP mechanisms in margin lending 
    Шинкевич, Г.В.; Stroganova, Irina (ASEM, 2022-03)
    The article discusses the use of the swap mechanism in a real transaction based on a margin loan. A brief description of the SWAP as a derivative financial instrument is also given. CZU: [336.77:339.746]:336.71(476); JEL: ...
  • The state of ESG-banking in the Republic of Belarus 
    Zaikovich, Elena; Stroganova, Irina (ASEM, 2022-03)
    Importance: The relevance of this work is that the stimulation of environmental protection is one of the most important tasks of the modern economy. The problem of ecology is a key one not only for our country, but for the ...
  • Central bank digital currencies: key characteristics and development trends 
    Tursunova, Munisa; Stroganova, Irina (ASEM, 2022-03)
    This article discusses the prospects for the introduction and implementation of the digital currency of the central bank. In addition, a framework is proposed for assessing why the central bank should consider issuing a ...
  • Analytical accounting of securitization: challenges and development in modern conditions 
    Захаров, Егор; Масько, Людмила (ASEM, 2022-03)
    The article examines the international experience of accounting securitization and presentation of information about it in financial statements in order to bring national practices closer. The relevance of the topic is ...
  • Features of VAT application under the customs warehouse regime 
    Цуркан, Елена; Грабаровски, Людмила (ASEM, 2022-03)
    Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the ...
  • Record of expenditure regarding the sinecost of manufactured production 
    Герасимов, Михаил; Ожовану, Ирина; Мирон, Диана (ASEM, 2022-03)
    This article discusses the procedure of cost accounting and formation of synecosts in accordance with the principles and CNS of the Republic of Moldova CZU: 657.44(478); JEL: M41; DOI 10.5281/zenodo.6758882
  • 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 ...
  • Organization of accounting at the enterprise 
    Герасимов, Михаил; Узун, Ирина; Лиску, Кристина (ASEM, 2022-03)
    This topic is relevant and significant for every enterprise. carrying out its activities. The research paper considers the organization of accounting at the enterprise, its principles and methods. The purpose of this work ...
  • 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 ...
  • The impact of COVID-19 on accounting profession 
    Erhan, Lica; Casapu, Melisa; Rîșchitor, Gabriela (ASEM, 2022-03)
    This paper aims at presenting the challenges, and trends faced by the accounting profession under the impact of Covid-19. The accounting profession has always assisted to support and shape private and public businesses. ...
  • 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 ...

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