IREK – AESM: Institutional Repository of Economic Knowledge
DSpace is a digital service that collects, preserves, and distributes digital material. Repositories are important tools for preserving an organization's legacy; they facilitate digital preservation and scholarly communication.
Communities in DSpace
Recently Added
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Erhan, Lica
(SEP ASEM, 2026)
Moldova journey for European Union (EU) membership impose a transformation across its regulatory frameworks. In the field of financial reporting, the EU path triggered adoption of International Financial Reporting Standards ...
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Melnic, Georgeta; Popovici, Angela
(SEP ASEM, 2026)
The article examines the regulatory framework governing cash settlements in the Republic of Moldova under the provisions of Law No. 34/2024 on Cash Settlements. The study analyzes legislative amendments introduced during ...
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Cosmulese, Cristina Gabriela
(SEP ASEM, 2026)
În contextul transformării digitale accelerate, inteligența artificială generativă (GenAI) influențează semnificativ modul în care organizațiile creează, utilizează și validează cunoașterea. Prezentul studiu analizează ...
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Lazari, Liliana; Balan, Gheorghe
(SEP ASEM, 2026)
This research examines the theoretical and practical aspect of the financial result in the context of financial reporting. On the one hand, the determination of the financial result is established by the accounting and tax ...
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Frunze, Rodica; Grigoroi, Lilia
(SEP ASEM, 2026)
This article proposes a conceptual architecture of the valuation system for patrimonial elements, grounded in the regulatory framework of the Republic of Moldova, the Law on Accounting and Financial Reporting no. 287/2017 ...
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