Browsing by Author "Leahovcenco, Alexandru"

Sort by: Order: Results:

  • Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020-12)
    This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose ...
  • Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2019-04)
    In the digital economy, information systems are rapidly changing, this also applies to accounting programs. The use of artificial intelligence systems has become widespread in various sectors of the classical economy: ...
  • Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2019-09)
    The development of the digital economy has led to the emergence of such concepts as virtual assets, virtual asset service providers. Transactions with virtual assets are the most vulnerable from the point of view of ...
  • Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020)
    Properly prepared audit documentation is the basis for the auditor's opinion on the reliability of the financial statements. The audit opinion is based on reliable and relevant audit evidence that can be obtained, including ...
  • Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020-06)
    Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of ...
  • Leahovcenco, Alexandru (ASEM, 2020-09)
    În lumea contemporană, cu toate provocările acesteia, este dificilă sesizarea tendințelor din orice domeniu. Dezvoltarea rapidă a tehnologiilor informaționale a declanșat un val imens de informații, care, la rândul lor, ...