Electronic settlement methods include three major categories of tools: e-commerce tools; autohone payment services; international payment services. The article is intended for theoreticians but also for practicing accountants, ...

Highlighting a personality is a privilege, but it is also extremely necessary. The topic is of interest, because it is important to know who contributed to the development of accounting as a science, as well as personalities, ...

Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 ...

The evolution of events in everyday life can often lead us to receive some decisions contrary to our initial intentions. Thus, in entrepreneurial activity there are situations in which the owners (partners) of an entity ...

The need to form financial and industrial groups in the Republic of Moldova was determined by the development of market relations, large-scale privatization, structural changes in production, the predominance of international ...

This article presents the profit analysis and it was made based on the data of the financial statements of ,,Franzeluța” SA, 2019-2020. As methodological support of the investigation will serve the dialectical method of ...

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. ...

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 ...

The aim of the paper is to highlight the role of integrated reporting in the development of the circular economy. The topicality of the topic comes down to the fact that the performance of an organization is closely related ...

This paper deepens the approaches to the accounting regulatory framework applicable to entities registered in the Republic of Moldova, with reference to material cost accounting. Gathering and processing information on ...