Browsing by Author "Erhan, Lica"

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  • Accounting features for uncollectible receivables 
    Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...
  • Analiza atractivităţii investiţionale a entităţii 
    Paladi, Valentina; Erhan, Lica (Editura ASEM, 2016-12)
  • Concept and application of the arm’s length principle 
    Erhan, Lica; Efimenco, Olesea; Daranuța, Inga (ASEM, 2017-03-17)
    This article includes the overview of the arm’s length principle (ALP), its description, evolution, examples of transactions which are made using such a principle, and the methodologies it applies. The arm’s length ...
  • Contabilitatea întreprinderii: Manual 
    Grigoroi, Lilia; Lazari, Liliana; Balteş, Nicolae; Graur, Anatol; Bîrcă, Aliona; Bădicu, Galina; Mihailă, Svetlana; Bajan, Maia; Erhan, Lica; Cuşmăunsă, Rodica; Caraman, Stela; Ţurcanu, Liliana (Editura Cartier, 2021)
    Manualul „Contabilitatea întreprinderii” este elaborat în conformitate cu curriculumul (programa analitică) disciplinei „Contabilitatea întreprinderii”. Totodată, manualul acoperă curriculumul disciplinelor „Contabilitate ...
  • The effects of organizational culture on accounting procedures 
    Erhan, Lica; Oroşan, Irina (ASEM, 2017-11)
    The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the ...
  • The efficiency of supporting policies for small and medium enterprises 
    Tomșa, Aurelia; Erhan, Lica; Prohnițchi, Valeria (ASEM, 2022)
    Întreprinderile mici și mijlocii (IMM) reprezintă principala forţă de creştere economică, fiind concomitent și un sector extrem de vulnerabil, care necesită în permanență susținere și suport din partea statului. Astfel, ...
  • Estimarea performanţei entităţii în baza valorii economice adăugate 
    Paladi, Valentina; Erhan, Lica; Brașoveanu, Adriana (Academide de Studii Economice a Moldovei, 2014)
    In this article we examine the possibility of estimating the performance of a national economic unit through the indicator of ,,added economic value”. There are described disadvantages of indicators determined in financial ...
  • Estimarea riscului de pierdere a lichidităţii 
    Paladi, Valentina; Erhan, Lica (ASEM, 2018-09)
    In this article are described ways to estimate the risk of liquidity loss both based on absolute indicators and based on liquidity ratios. For each way, the requirements for applying these methods are described. We also ...
  • Estimări și perspective analitice în dezvoltarea întreprinderilor mici și mijlocii inovaționale din Republica Moldova 
    Erhan, Lica; Gaugaș, Tatiana (ASEM, 2020-06)
    De peste două decenii în care Guvernul Republicii Moldova cu eforturile sale proprii, cât şi, în special, în ultimii ani, cu suportul financiar din partea Uniunii Europene şi al altor donatori şi instituții financiare ...
  • From creative to fraud accounting 
    Erhan, Lica; Vrabie, Victoria; Burlacu, Gloria; Sfeclă, Marina (ASEM, 2017-11)
    The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the ...
  • Future of accounting profession 
    Erhan, Lica; Lupașcu, Marcela; Buzu, Cristina (ASEM, 2019-03)
    The aim of this article is to explain the innovations that IT development has introduced in accounting processes and how prospective accountants should position between themselves in order to leverage this tremendous growth. ...
  • The impact of accounting policies on financial results 
    Erhan, Lica; Gamureac, Mihaela (ASEM, 2022-03)
    Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the ...
  • The impact of COVID-19 on accounting profession 
    Erhan, Lica; Casapu, Melisa; Rîșchitor, Gabriela (ASEM, 2022-03)
    This paper aims at presenting the challenges, and trends faced by the accounting profession under the impact of Covid-19. The accounting profession has always assisted to support and shape private and public businesses. ...
  • The Impact of the Economic Crisis on SMEs 
    Erhan, Lica; Cobzari, Ludmila; Öztürk, Lamiha (ASEM, 2023-09)
    The economic crises from the last years has made the Moldovan economy oscillate at extreme values. After the effects of the Covid-19 pandemic and severe drought from 2020, the year 2022 brought a mix of energy crisis, trade ...
  • Major accounting frauds of the last decades and the need for ethical judgement 
    Erhan, Lica; Șargarovschi, Vlada; Straistă, Sanda (ASEM, 2019-03-15)
    The aim of this article is to explain and focus on the need for ethical judgement in accounting through analysing the accounting frauds of the last decades. Accuracy and transparency are of major necessity when aiming to ...
  • Policies for Small and Medium Sized Enterprises Development in the Republic of Moldova: Results and Challenges 
    Erhan, Lica; Gaugaș, Tatiana (2022)
    Small and medium sized enterprises (SMEs) are the main force for economic growth, but at the same time an extremely vulnerable sector, which constantly needs support from the state. Thus, one of the basic tasks in the state ...
  • Reflecţii contabile privind desfăşurarea activităţii controlate în comun pe baza contractului de societate civilă 
    Paladi, Valentina; Prodan, Natalia; Erhan, Lica (ASEM, 2012-04)
    In this paper we examine several aspects stipulated in the joint venture contractual arrangement. For discussion are proposed the most frequent questions and problems that appear during the jointly controlled operations. ...
  • Relevance of information presented in financial statements for external users 
    Erhan, Lica; Grecu, Luminița (ASEM, 2022-03)
    Financial statements are an important source of information for different external users in determining and analyzing the financial health, profitability of the company, as well as various financial problems that it might ...
  • Rolul strategiilor inovaționale de marketing în asigurarea avantajului competitive al IMM 
    Erhan, Lica; Gaugaș, Tatiana (ASEM, 2020-06)
    Importanța subiectului constă în faptul că avantajul competitiv joacă un rol cheie pentru IMM-uri și poate rezulta din obținerea și utilizarea informațiilor curente și veridice în luarea deciziilor la toate nivelurile ...
  • Transfer Pricing: Risks and Benefits 
    Erhan, Lica; Oroşan, Irina (ASEM, 2020-04)
    Transfer pricing rules generally provide companies with the flexibility to set the conditions surrounding their intercompany transactions. Planning allows taxpayers to optimize the allocation of income within the group. ...

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