The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks account not only for ...

This article aims to present the modality of assessment (both the initial and subsequent) of receivables in accordance with IFRS. It contains also the presentation of the methodology for calculating the provision for ...

In conformity with the Civil Code of the Republic of Moldova not-for-profit organizations (farther NGOs) are juridical persons not having the goal of getting a profit and distributing it among the members of the organization. ...

This article deseribes the beatures of the recognition of income on transport companies in Moldova benefits

The article emphasizes the measures to be taken about the transition to the new National Accounting Standards on January 1st, 2014.These measures, particularly, include: new accounting policy formation, the revision of the ...

Раскрыта роль оценки долгосрочных активов в формировании достоверной стоимости организации. Изложен порядок отражения в учете недоамортизированной стоимости долгосрочных активов. Обосновано, что при утрате эксплуатационных ...

The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments ...

At the current stage, the remuneration of work in the budgetary sector has undergone major changes, being as an integrated component of the national public budget. Thus, the author, through this research, aimed to highlight ...

In the current conditions of the Republic of Moldova, not in all situations it is considered opportune for small audit practices to implement and maintain a quality management supervision system. International professional ...

This article argues the need to adapt the way of analysis of liquidity ratios to the content of the balance sheet prepared in accordance with the new format. In particular, it mentions the main modifications made recently ...