2.Articole: Recent submissions

  • Modern methods used in performance-based budgeting 
    Graur, Anatol; Jieri, Nicolai; Mihaila, Anastasia (ASEM, 2017-11)
    In this article, the authors main objective is to discuss the modern instruments of the budgeting process within a company - as an important phenomenon for each entity which has implemented a functional system of financial ...
  • Влияние регулятора на организацию учета затрат на предприятиях сектора водоснабжения и водоотведения 
    Негарэ, Геннадий (ASEM, 2017-11)
    The organization of cost accounting in water supply and sewerage sector plays a special role forasmuch as the revenue from water supply and sewerage services is not fully controlled by the enterprise and the prices for ...
  • Реформа бухгалтерского учета в Республике Молдова: достижения и перспективы 
    Грабаровская, Людмила; Дибольская, Анна (ASEM, 2017-11)
    In the process of European integration, the regulatory system of accounting in the Republic of Moldova undergoes significant changes, in particular, regarding the conclusion of the agreement on association of the RM with ...
  • Valuation of biological assets and agricultural production according to IAS 41- theory versus applicability 
    Socoliuc, Marian; Schipor, Rodica; Solovastru, Emanuela Marinela (ASEM, 2017-11)
    Implementation an accontant system for the entreprises with agricultural activity can represent an instrument importantly in fight with the others competing.The efficiency this system not can be recognized if only by an ...
  • Distortion of the truth in accounting and ethics in accounting 
    Socoliuc, Marian; Mihai, Ludmila (ASEM, 2017-11)
    Accounting has evolved greatly from the earliest times to the present, from a "primary economic evidence" to "the measurement, evaluation, knowledge, management and control of assets, debts and equity, and the results ...
  • Factoring – method of financing of economic agents 
    Mateş, Dorel; Agapii, Elena (ASEM, 2017-11)
    In the developed countries, formidable conditions have been created to encourage the factoring business, as the use of this investment and financing instrument has increased the economic and financial stability of the ...
  • Implications of corporate governance on national economy 
    Ciubotariu, Marius; Blindu, Vladuț George (ASEM, 2017-11)
    Nowadays, in the economic environment, but also in the political and social life of Romania, a multitude of elements are present as a concept either from anglo-saxon literature or from well-developed economic environments. ...
  • The role of discretionary costs in forming the full commercial cost 
    Mihalciuc, Camelia; Simioniuc, Traian; Homeniuc Apostol, Andreea (ASEM, 2017-11)
    Discretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established ...
  • The use of non-financial information in stakeholder decision-making 
    Grosu, Veronica; Tanasă (Brînzaru), Simona-Maria (ASEM, 2017-11)
    The informations is essential for making decisions within an entity but does not have to focus on a single form of information. Financial informations is usually the primary factor of a decision, but the informational ...
  • The role of costing in the managing activity of the economic entity 
    Mihalciuc, Camelia; Vataman, Lucian Ovidiu (ASEM, 2017-11)
    Cost calculation is simultaneously delimited as an information tool (produces and provides cost and profit information) and as a management tool to improve the performance of the economic entity, while also representing a ...
  • Accounting treatments for the valuation of tangible fixed assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Popadiuc, Ionela; Neagu, Iulia (ASEM, 2017-11)
    In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at ...
  • Aspects regarding the accounting and tax features of corporate tax – IAS 12 
    Grosu, Veronica; Ungurean, Ana; Iațcu, Camelia (ASEM, 2017-11)
    The purpose of this paper is to analyze the turnover of large companies in Romania as compared to autohtone companies, as well as the accounting and tax peculiarities regarding the profit tax in terms of the IAS 12 standard, ...
  • IFRS 16 – leasingul 
    Grosu, Veronica; Agapii, Elena (ASEM, 2017-11)
    IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose ...
  • The accounting and fiscal treatment of provisions 
    Grosu, Veronica; Adumitresei, Elena Lacrimioara (ASEM, 2017-11)
    This paper treats the issue of establishment.by entities of litigation provisions, customer guarantees, restructuring, taxes or other provisions. The reason we have chosen as a subject of debate the constitution of provisions, ...
  • Accounting considerations on the evaluation and reevaluation of non-current assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela (ASEM, 2017-11)
    A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...
  • Research on the tax accounting for the companies listed in Romanian 
    Boghean, Florin; Popovici, Ramona (ASEM, 2017-11)
    In today’s society every state is based on an annual budget of income and expenses. To realize a constant balance in terms of public revenues and expenditures balance, States must use all means necessary. Thus, as a main ...
  • References in the evolution of accounting in the period of Roman Imperium 
    Hlaciuc, Elena; Niculica, Ioana Veronica (ASEM, 2017-11)
    The objective of the paper is focused on capturing the most important landmarks in the history of accounting in the period of the Roman Empire, when the development of trade and transport activities at sea has experienced ...
  • The effects of organizational culture on accounting procedures 
    Erhan, Lica; Oroşan, Irina (ASEM, 2017-11)
    The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the ...
  • From creative to fraud accounting 
    Erhan, Lica; Vrabie, Victoria; Burlacu, Gloria; Sfeclă, Marina (ASEM, 2017-11)
    The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the ...
  • Accounting features for uncollectible receivables 
    Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...

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