Aspecte privind recunoașterea și evaluarea produselor IT

Abstract

In recent years, the Republic of Moldova's IT sector has grown in prominence, and it has become a key contributor to the country's economy. The undeniable evolution is accompanied by the abundance of new products and services, such as the manufacture of electronic components, software publishing activities, information technology service activities, IT service activities, all of which result in accounting shortcomings in the IT industry. In this context, the study aims to investigate issues related to the recognition and evaluation of IT products and services. The purpose of this investigation is to elucidate the rules set out in national accounting regulations, in order to streamline their application in the practice of IT entities. CZU: 657.471.1:004; JEL: M41, L63, L86, L96; DOI: 10.5281/zenodo.7063716