This research paper provides information about the essence of the concept of accounting, its functions at enterprises and the tasks that it is able to solve in accordance with the current legislation of the Republic of ...
The purpose of this article is to deepen and expand the knowledge about the procedure of preparing and presenting financial statements in accordance with IFRS. The article treats the statement of profit or loss and other ...
The purpose of this work consists in the research and deepening of knowledge regarding the general notions related to the types of inventory, the way of checking and detecting the shortages and surpluses, its fiscal ...
In the last decades, the Republic of Moldova experienced a significant evolution of electronic communications, with a major impact on the competitiveness of the national economy. Currently, Moldova has one of the most ...
Football has become a profitable industry in recent decades, attracting millions of spectators. This paper analyzes the economic impact of football and its accounting and financial reporting. In most industries, human ...
Taxation plays an essential role in the economy of each state through the role of economic-financial leverage with substantial impact on the socio-economic environment. The purpose of this paper is to highlight the fiscal ...
Research and development (R&D) expenditures play a crucial role in innovation and economic growth, significantly contributing to technological progress and the development of new products and services. The purpose of the ...
The audit of the evaluation of elements of financial statements in the modern market economy, is of particular importance, while various methods can be used: statistical, mathematical, costly, profitable, etc. At the same ...
Expenses in non-commercial organizations represent important accounting elements involved in the entities' activities. In the accounting practice of these organizations, there are multiple issues regarding the accounting ...
Competent accounting of freight forwarding companies has a number of nuances. A freight forwarding company can act as an intermediary between the customer and the carrier or independently carry out transportation with its ...
The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they ...
Aspectele cele mai importante ale lucrării au la bază studierea, în ansamblu, a relațiilor juridice, a metodologiilor contabile și a spectrului viziunilor de perspectivă ale auditului financiar al datoriilor financiare ...
One of the priority objectives of the educational system is the formation of the skills and abilities necessary for socialization and the formation of the skills of integration on the labor market and the achievement of a ...
The mission of teaching accounting subjects to economic specialties within higher education institutions resides in the formation of the skills and competencies necessary for young specialists for their immediate employment ...
In the 21st century, we all need to be lifelong learners. We need to continually keep our skills sharp and up to date so that we have an edge in all we do. Of course, we all have a natural desire to learn for adapting to ...
The research presents the importance of the student's individual activity in university professional training. The provided ratio between direct contact and individual study was examined and presented for the training field ...
Începem cu o afirmaţie ce conţine un adevăr demn de luat în considerare: A face previziuni asupra viitorului este riscant, dar, companiile şi oamenii de afaceri care nu privesc spre viitor vor rămâne în urma lumii de astăzi, ...
Progresul tehnologic din ultimul deceniu a făcut ca tehnologia informațională să devină parte din activitatea curentă a contabilului. Schimbările care au loc ca urmare a fenomenului digitalizării reprezintă o oportunitate ...
Actualmente, evoluția și dezvoltarea societății în ansamblul nu putea avea loc fără schimbări în științele educației economice. Drept urmare, știința și arta de a învăța pe alții, de a-i învăța să învețe dar mai ales de a ...
The problem of auditors' professional behavior is increasingly addressed in scientific publications, being a basic topic in the current reform of the audit quality management system. The professional opinion of an audit ...