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
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Lazari, Liliana; Iavorschi, Irina
(ASEM, 2025-04)
This research analyzes the evolution and transformation of financial reporting in the Republic of Moldova, a process marked by the transition from the Soviet accounting system to the adoption of National Accounting Standards ...
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Ciobu, Stela; Iordachi, Victoria
(ASE, 2025)
Technological advancements have significantly transformed the banking landscape, influencing competition and consumer behavior. Researchers explore the impact of innovations such as digital banking, mobile payments, and ...
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Țugulschi, Iuliana; Curagău, Natalia; Cușmăunsă, Rodica
(ASEM, 2025-04)
The principle of relative importance, or materiality, essentially states that all material items should be recognized and reported, while immaterial items may be omitted or simplified without materially distorting the true ...
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Bulgac, Corina
(ASE, 2025)
International tax cooperation is an essential process in the context of the globalization of economic relations, focusing on how countries work together to address cross-border tax issues and promote effective tax governance ...
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Berghe, Nadejda
(ASE, 2025)
In accordance with the provisions of the Fiscal Code, the basic task of the State Tax Service is to ensure an efficient process of tax administration and service by creating conditions for taxpayers to comply with the ...
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