The given study aims to deal with a particularly important issue with multiple implications related to accounting education and its practice. The topicality of the theme results from its interest and opportunity to identify ...
The current context for the education of future accounting economist is characterised by a number of aspects, sometimes contradictory, which is why the educational process of the future accounting specialist is subject to ...
The article is devoted to the consideration of the features of assessing the business reputation of contractors in the construction industry. In modern conditions, the collection of information about the business reputation ...
This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight ...
This article aims to highlight the importance of assuring that the company stakeholders are provided with a high quality and accurate information included in the financial statements. As long as the accounting norms offer ...
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally ...
The purpose of this article is to analyze the provisions of International Standards on Auditing, disclosure of the practice of auditing financial statements, for studying risk-based audit. The author examines various ...
The efficiency and functionality of the internal control procedures is one of the problems of domestic entities obliged to organize accounting and prepare financial statements. Their intensity and nature differ from one ...
The trend of connecting and modernizing the public service in accordance with principles and good practices, increasing the attractiveness and transparency of the public service is essential at any stage of activity within ...
The main concept of audit is assessment of audit risk. In our opinion, the entire audit should be considered as a process of continuous and systematic risk assessment. System approach methods were used, comparison, analysis ...
The modernization of the audit quality management system in the Republic of Moldova and its connection to international requirements will lead to an increase in the prestige and recognition of audit professionalism on the ...
В статье представлены результаты исследования актуальных проблем учета и налогообложения внешнеэкономической деятельности в современных кризисных условиях развития мировой торговли. Автором уточнены понятия внешнеэкономической ...
The article represents the results of the research on the financing mechanism of the healthcare system in the Republic of Moldova and analyzes the public expenditures for healthcare in the period 2003 - 2022. The financing ...
There are several methods of determining the current (new) cost of a property. The most important are the estimate method, indexation, cost-capacity, as well as other technical methods. The appraiser should be aware that ...
This article contains helpful information about how to record the accounting and government grants received by different entities within state programs. Be cautious the accounting and reporting of grants offered by government ...
This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of ...
Relațiile dintre persoana juridică cu scop lucrativ și asociații, acționarii etc. (în continuare- proprietari) persoane fizice și/sau juridice reprezintă în sine o continuitate permanentă a scopului inițial de constituire ...
Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems ...
The evolution of the IT field has experienced an ascent in recent years, becoming a sector of major importance for the economy of all countries, including the Republic of Moldova. This is characterized by the abundance of ...
The activity of the motor transport enterprises of Moldova is closely connected with the functioning of the fundamental principles of accounting. In this regard, it is necessary to consider their action in a complex for ...