The purpose of audit is confined to provide reasonable assurance in order to avoid excessive time and cost in the performance of the audit that may outweigh any benefit that may be derived from the enhanced assurance. There ...

În prezentul articol, sunt examinate unele aspecte problematice privind recunoașterea și contabilizarea costurilor indirecte de producție, aferente deservirii subdiviziunilor de producție ale entității, în cazul în care ...

Consiliul pentru Standarde Internaționale de Audit şi Asigurare (IAASB) a decis să emită un nou Standard Internațional de Audit pentru auditul entităților mai puțin complexe. Trebuie remarcat faptul că, pe baza analizei ...

The reality of the market economy analysis of financial statements is appreciated as the basis for reasoned managerial decision. This paper identified a number of problematic issues that may arise in the analysis of the ...

Worldwide, the difficulties of corporate governance have become a major topic of interest to academic community and practitioners alike. This is a result of various scandals at board and senior management levels. The ...

This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish ...

Revealed modern features and interpretation of accounts, the classification and made suggestions to improve their plans in order to improve management quality and efficiency of the market economy. JEL. M 41.

In this article the author enlarges upon the role and place of the managerial accounting data within the company's information system. In this regard, the author refers to the following aspects: the stages of the decision-making ...

This article is devoted to materiality in the audit of the financial situation and in accounting. ISA 320 states that the auditor should consider whether the information he had received is substantial and how distortion ...

In the article the range of problems of account of expenses and charges is examined on motor transport enterprises in accordance with a current legislation.