Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, ...

In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory ...

The world economy has become increasingly interdependent over time, and this process of economic globalization has accelerated significantly in recent years. The growing scale of cross-border trade and international capital ...

The balance sheet is a methodical procedure specific only to accounting, drawn up on the basis of the principle of double representation of the patrimony, which systematizes and generalizes the accounting information. It ...