Research question aims to assess the cost impact on financial results and their importance in making management decisions. Any entrepreneur, before a specific productive activity, a calculation is made relatively simple, ...

Il s'agit de l'analyse des coȗts et des charges des unités hôtelières et leur classement entre coȗts fixes et coȗts variables, ansi que charges relevantes et non-relevantes avant de prendre des decisions ayant trait aux ...

Международная федерация бухгалтеров (IFAC) уделяет особое внимание бухгалтерскому учету и аудиту финансовой отчетности на малых предприятиях. Об этом прежде всего, свидетельствует разработка МФБ (IFAC) Гида по применению ...

The audit practice knows different sampling methods, statistical and non-statistical. One of them is the monetary unit sampling method. This technique is a result of the hyper geometric probability theory, mathematical ...

This article describes how to perform quality control work planning an audit of financial statements. The author proposes to apply a series of questions to verify compliance with ISA 300 in developing an audit plan.

In the conditions of defined benefit plans of accounting and financial statements foresee: determination present value of obligations and the fair value of plan assets at beginning and end of the period; recognize of current ...

The article emphasizes the issues referred to the organization of the analytical bookkeeping of the performed operations, the identification of the costs’ structure, the selection of the accounting’s object, the evaluation ...

In this work paper, it will be analyzed some aspects of computing and accounting of merchandises’ losses at receiving, stocking and selling. There are presented computing formula and bookkeeping principles of stocks’ defects.

Many countries are now on the way of wraparound harmonization and liberalization. This refers to many aspects of economic and foreign relations policies. Both liberalization and harmonization are envisioned to simplify ...

L’ajustement de la comptabilité des décomptes avec Standards Internationaux de Comptabilité pour le Secteur Public répresente un facteur importent d assurence dans l’integration europeénne de la République de Moldovadansle ...