Sustainability is one of the greatest challenges of our time. Issues such as poverty, climate change and overuse of resources are of concern to a growing number of individuals, governments and organisations. As a result, ...

Given the existing increasing rate of economic criminality, forensic accounting plays a key role in protecting the integrity of financial systems and fighting injustice. Individuals, businesses, and even governmental ...

This article provides an evaluation and comparison of the accounting systems in the Republic of Moldova and Switzerland, highlighting similarities, differences, and implications. Both countries are committed to aligning ...

Research has demonstrated that the concept of accounting is influenced by two key factors: geographical context and the level of economic development within a country. In the era of globalization, accounting systems adapt ...

Although significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential ...

Value Added Tax (VAT) represents an essential instrument in the economy of any country, serving essentially as a financial engine that directly influences consumer behavior and generates significant revenue for state budgets ...

Sustainable development has gained paramount importance in light of the imperative to achieve economic growth while preserving the earth’s natural resources and meeting the needs of both current and future generations. ...

The study examines current trends and future prospects of merchandise exports from the Republic of Moldova, emphasizing their economic significance. Despite challenges such as limited market diversification and infrastructural ...

The import of goods plays a vital role in our economy, enriching consumer choices and fostering competitiveness. This presentation explores the importance of imports, along with key accounting and fiscal considerations. ...

Whether you are an employer or an employee, it is very likely that you have already asked yourself at least once what the per diem is and how it is granted, how these amounts of money are calculated and taxed by employers ...