In is article are presented the similarities and the differences between the rules concerning the impairement of assets, that are stipulated in national and international accounting standarts. In particular, in this research ...

According to SNC Stocks, indirect production costs (hereinafter - CIP) are related to the manufacture of products / provision of services of several types and are included in their cost by distribution, in the manner ...

In this article are examined the main provisions of the new accounting regulations in the accounting costs and calculating the cost of products, services. Also are described the main aspects of the managerial accounting ...

Les budgets rustiques / urbains, en tant que budgets locaux, représentent un anneau important dans le systéme des finances puliques de la Républicque de Moldova. La comptabilisation des opérations économico – finansiéres ...

In the present article the authors emphasize and examine some aspects regarding the financial investments accounting according to the new National Accounting Standards. There are examined the objectives of the financial ...

Revaluation of tangible represents economic operation after which capital assets accounting value is correlated with their actual value, ensuring, thus, the registration of the relevant data in the annual financial statements, ...

Dans des conditions de milieu économique le succès concurrentiel des toutes les activités commercial peut corréler directement avec la variété et la qualité des services qui sont offrir aux acheteurs avec l’occasion de ...

The contents of the present article examines the establishment, amendment and accounting related operations capital to companies with limited liability under the legislation of the Republic of Moldova.

The article emphasizes the next main issues related to the accounting of the small value and short-term goods: composition identification, depreciation calculation, bookkeeping of exploitation, cassation and transfer of ...

Switching to the accounts in accordance with International Financial Reporting Standards (IFRS) by entities in Moldova is dictated by the need to respond to the global economy and business communication. Application of ...