This study investigates how the implementation of ESG auditing practices affects corporate financial performance and stakeholder engagement. Through a qualitative analysis focused on the link between ESG standards and ...

The taxation regime for mineral energy resources plays a crucial role in shaping national economic policies, influencing both government revenues and the attractiveness of the energy sector for investors. This study provides ...

In an increasingly dynamic and unpredictable economic climate, the assessment of financial performance has become a determining tool in understanding the mechanisms underlying an entity's financial health and in substantiating ...

This article examines the transaction records on the QIWI and PAYNET platforms, focusing on the mechanisms of tracking, managing, and analyzing financial activities conducted through these popular digital payment systems. ...

The differences between the accounting models applied to finance and operating lease contracts, along with the criticisms raised by financial statement users, led the IASB to adopt a new leasing standard, IFRS 16. Issued ...

In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an ...

The article considers modern approaches to assessing the creditworthiness of borrowers in order to minimize bank losses. The growth of lending, including refinancing trends, is analyzed. The method of AI-stress-scoring is ...

This article analyses the efficiency of investments of commercial banks of the Republic of Moldova in government securities for the period from 2020 to 2024. The study covers the dynamics of investments, portfolio structure ...

Production costs are crucial in both economics and accounting, as they determine pricing, profitability, and market competitiveness. These costs include direct expenses like raw materials and labor, as well as indirect ...

This article examines the impact of e-commerce on accounting and taxation, focusing on the legal and fiscal challenges faced by businesses operating in the online environment. It analyzes electronic settlement tools, ...