2.Articole: Recent submissions

  • Contabilitatea în era digitalizării 
    Gherman Bursuc, Maria; Melega, Anatol; Grosu, Veronica (ASEM, 2021-04)
    Activitatea de afaceri implică, prin natura sa, producerea, colectarea și comunicarea diferitelor tipuri de date și informații. Acestea sunt prezentate în diferite documente, care sunt generate în mare parte de departamentul ...
  • Profesia contabilă în România mare – file de istorie comună cu Basarabia 
    Botez, Daniel (ASEM, 2021-08)
    It is 100 years since the appearance of the regulated accounting profession in Romania, after a sustained activity of over 30 years for the affirmation of this profession. History begins early, in 1864, with the reforms ...
  • Global challenges for accounting and auditing in the 3rd decade of the 21st century 
    Hovsepyan, Hripsime; Mnatsakanyan, Hayk (ASEM, 2021-04)
    The purpose of this article is to present the global challenges which already face accounting and auditing and which will accompany them during this decade. They are mainly related to technological development, global ...
  • Dezvăluirea informațiilor în situațiile financiare în contextul pandemiei Covid-19 
    Țugulschi, Liliana (ASEM, 2021-04)
    In our days, the negative economic impact of the Covid-19 pandemic on the financial results of the entity, has been highlighted by a deep economic slowdown, shown in decrease of the consumption for certain types of goods, ...
  • Impact of covid-19 on the labour market 
    Nimigean (Brinduse), Anca-Ioana (ASEM, 2021-04)
    The rapid spread of the coronavirus worldwide has fundamentally transformed everyday life as we knew it and nearly every country felt its negative effects. Apart from the devastating health consequences, the COVID-19 ...
  • Pregătirea viitorului economist contabil în condiții de pandemie 
    Apostol, Ciprian (ASEM, 2021-04)
    Accounting has always been an interesting topic and aspects of accounting education are encountered in more and more studies. Covid-19 virus has changed the educational system for training future accountants. The objective ...
  • Tratamentul contabil al IFRS 16 în întreprinderi mici și mijlocii-cauze și efecte în raportarea financiară 
    Morariu, Ana; Duduman, Emanoil (ASEM, 2021-04)
    Articolul își propune să investigheze consecinţele aplicării standardului IFRS 16 privind contractele de leasing și să valideze aplicabilitatea studiilor anterioare privind recunoașterea în bilanţ a contractelor de leasing ...
  • Interdependența lichiditate - performanță financiară la societăți aparținând industriei HoReCa cotate la bursa de valori București 
    Balteș, Nicolae; Pavel, Ruxandra Maria (ASEM, 2021-04)
    The study aims to determine the interdependence between financial liquidity and financial performance (expressed by the economic profitability indicator) in a sample of 21 companies belonging to the hotel and restaurant ...
  • Contabilitatea mijloacelor fixe 
    Hreceniuc, Briana (ASEM, 2021-04)
    Le but de l'élaboration de ce travail est centré sur l'analyse de la manière d'organisation de la comptabilité des immobilisations corporelles qui présente une ample sphère d'applicabilité. Afin d'atteindre le but proposé ...
  • Puncte de vedere privind tratamentele contabile aferente imobilizărilor necorporale 
    Cioban, Alexandra (Academy of Economic Studies of Moldova, 2021-04)
    The aim of our work is focused on the analysis of the possible treatment related to intangible assets, especially on the development of an example of application of these treatments on certain categories of intangible ...
  • Evoluția bilanțului în ultimul deceniu 
    Brighidin, Irina (ASEM, 2021-04)
    The balance sheet is the main source of information for the internal and external users of the enterprise. The balance sheet assesses the value and structure of the company's assets, the degree of indebtedness of the ...
  • Digitalizarea profesiei contabile 
    Bocan, Mihaela (ASEM, 2021-04)
    This research aims to provide an overview of the evolution of accounting and the inclusion of this profession in the digital age. Technology is advancing very fast, and of course it has also entered the field of accounting, ...
  • Aspecte contabile în contextul pandemiei 
    Bordea, Olga (ASEM, 2021-04)
    The pandemic came with many changes and challenges for all employees, especially for those that work in the financial-accounting field. To cope with the problems caused by the virus, they had to adapt to the new changes ...
  • Unele incursiuni ale conceptului de contabilitate verde 
    Codrean, Violeta (ASEM, 2021-04)
    The population and the host of humanity itself face unprecedented challenges in terms of environment and climate, threatening its well-being. In order to reduce their own impact on the planet, the entities demonstrate a ...
  • Impactul modificarilor operate în SNC-uri asupra prezentării informaţiilor aferente creanţelor în situaţiile finaciare 
    Rusu, Gabriela (ASEM, 2021-04)
    In this research we studied how receivables are classified and how they are registered in receivable dependence. The correct registration of receivables and the correct placement in the financial situation is important, ...
  • Tratamente contabile privind recunoașterea și evaluarea stocurilor 
    Guzun, Iraida; Pecu, Mihaela (ASEM, 2021-04)
    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 accounts not only ...
  • Raportarea poziției financiare prin bilanț: evoluția și conținutul acestuia în Republica Moldova 
    Platon, Inga (ASEM, 2021-04)
    The balance sheet is a methodical procedure specific only to accounting, drawn up on the basis of the principle of double representation of the patrimony, which systematizes and generalizes the accounting information. It ...
  • Contabilitatea investițiilor financiare 
    Mihăescu, Ionela Mihaela (ASEM, 2021-04)
    Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in ...
  • Aspecte contabile și fiscale ale softurilor 
    Gorgos, Nicoleta (ASEM, 2021-04)
    In this article are examined the problems of the accounting and tax issues of software created by residents of information technology parks. In this article would like to respond to the various questions about how to account ...
  • Contabilitatea și calculația costului de producție 
    Alexa, Valentina-Mădălina (ASEM, 2021-04)
    The purpose of our work is focused on cost accounting or management accounting which clarifies the concepts of expenditure and costs, but also the use of concepts, theories, paradigms regarding cost calculation, to explain ...

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