• Schimbările climatice ca sursă de riscuri financiare și factor în dezvoltarea entităților 

  Chirilov, Nelea (SEP ASEM, 2026)

  Currently, the ongoing trend of global and national climate change directly affects the economy and the financial sector, influencing all aspects of human activity and generating significant economic losses. Moreover, ...
• Convergența raportării climatice în arhitectura sustenabilității corporative 

  Lazari, Liliana (SEP ASEM, 2026)

  This research analyzes the process of convergence of climate reporting within the corporate sustainability architecture, with a focus on the evolution of regulatory frameworks, standardization trends and implications for ...
• Informații (non)financiare legate de climă: o sinteză teoretică și normativă pentru cercetarea și practica contabilă din RepublicaMoldova 

  Grigoroi, Lilia; Rencheci, Diana (SEP ASEM, 2026)

  Climate change is reshaping corporate reporting worldwide, yet its financial and non-financial dimensions remain underexplored in emerging economies. This paper provides a theoretical and normative synthesis examining how ...
• Raportarea privind durabilitatea conform ESRS: provocări pentru profesioniștii contabili 

  Țugulschi, Iuliana; Cușmăunsă, Rodica; Curagău, Natalia (SEP ASEM, 2026)

  This article analyses the transition from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights the main differences between financial and ESG reporting, focusing on double materiality, ...
• Национальный план счетов бухгалтерского учета и его эволюция 

  Щербатюк, Василий (SEP ASEM, 2026)

  A more refined and in-depth definition of accounting accounts has been formulated, and their two-part form has been substantiated. A detailed and comprehensive description of two Moldovan Charts of Accounts for accounting ...

View more