The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality ...

The public sector in our country has lost its credibility in terms of public resource management. A special role in the efficient organization of the management of an entity belongs to the internal control. This article ...

As the research projects become more accessible and more intensely won by the higher education institutions in the Republic of Moldova, the question of how to account reliably in order to improve the process of financial ...