In a swiftly changing economic landscape, preferential tax systems are essential for boosting the competitiveness and expansion of the IT industry. These unique frameworks offer advantageous legal and tax conditions that ...
The article looks at how accounting and financial reporting are set up at enterprises in the Republic of Moldova, following national accounting standards. It describes the main parts of the accounting system which include ...
The product life cycle is an important concept in marketing and management that describes the stages a product goes through from its introduction to the market to its decline. This article examines the main stages of the ...
In an uncertain economic environment, managing financial risks is crucial for business stability. This paper explores the interdependent relationship between accounting and finance in this process. Accounting provides the ...
В исследовании рассматривается применение ABC/XYZ-анализа в управлении запасами и интеграция данных методов в систему управленческого учета. Классификация запасов по уровню экономической значимости, вкладу в финансовый ...
This article explores the transformative journey of the accounting profession, starting from the foundational principles of double-entry bookkeeping introduced by Luca Pacioli in 1494, to the current paradigm shift driven ...
Asset impairment is an essential accounting process that ensures assets are not reported at values higher than their recoverable amount. This paper presents a comparative analysis of IAS 36 “Impairment of Assets” and the ...
The quality of financial information plays a decisive role in sound economic decision-making. The adoption of International Financial Reporting Standards (IFRS) in the Republic of Moldova, mandatory for public interest ...
This study analyzes the relationship between macroeconomic inflationary pressures and the financial stability of Small and Medium Enterprises (SMEs) in the Republic of Moldova. Amidst the geopolitical volatility of 2025 ...
This paper examines the accounting treatment of property, plant and equipment based on IAS 16 “Property, Plant and Equipment” and the National Accounting Standards (NAS) applied in the Republic of Moldova. The relevance ...
This article examines the structural and methodological changes introduced by IFRS 18 and their impact on financial reporting. The standard improves the presentation of financial statements by enhancing their transparency, ...
This paper examines the role of accounting in enhancing the credibility of economic information within an entity. In the current economic environment, marked by uncertainty, competition and increasing reporting requirements, ...
Within the context of global economic digitalization, e-commerce has become one of the biggest branches of the modern economy. This dynamic evolution enforces a spurt of reformation in the domain of fiscality and accounting. ...
Efficient inventory management represents a critical component of financial performance in commercial enterprises. This article investigates inventory management control as a strategic instrument for cost optimization, ...
This paper examines the role of professional judgment in the recognition and evaluation of provisions in accordance with IAS 37. In conditions of economic uncertainty, provisions require estimations based on probabilities ...
The accounting cycle is an important element in the functioning of any entity, having a defined role both internally and in the broader context. Through this process, information about economic operations is collected, ...
The paper examines the role of the system of economic and financial indicators in diagnosing entity performance, using S.R.L. X-Service as a case study. The research is motivated by the need to combine liquidity, leverage, ...
The article examines the financial stability of freight transport enterprises in the Republic of Moldova based on the analysis of SRL “DARIA-TRANS.” The relevance of the topic is determined by the high importance of the ...
Tax fraud represents one of the major challenges faced by modern economies, generating negative effects on public revenues and on the stability of the economic environment. In this context, financial audit plays an important ...
Настоящий методический материал «Основы бухгалтерского учета: вопросы, тесты, задачи» в соответствии с аналитической программой по курсу «Основы бухгалтерского учета» специальности «Финансы и банки» Департамента «Бухгалтерский ...