In the process of forming the accounting of budgetary institutions and the efficient and transparent use of budgetary funds in accordance with the priorities of state policy, many controversial and unresolved issues arise. ...
Recently, tax planning issues have become particularly important. First of all, this is due to the increased frequency of events related to tax evasion or significant underestimation of tax amounts, reflected in published ...
The study analyzes the difficulties encountered by non-profit organizations in developing and applying accounting policies within the framework of their activities. As legislation is constantly changing, how to develop and ...
The process of reforming public financial management in the Republic of Moldova has entered a new stage, marked by the introduction of a modern budgetary methodology and the gradual transition of accounting practices. The ...
Climate is widely recognized as a significant source of financial risk. The high frequency of natural disasters leads to asset losses, which negatively affect financial stability. Climate change is a significant factor ...
The purpose of this study is to analyze the quality of financial auditing in the Republic of Moldova in terms of the regulatory framework, the requirements of professional independence and the expectations of the users of ...
Artificial intelligence is increasingly embedded in the assurance of sustainability reports, promising efficiency gains yet raising acute ethical concerns. This study examines how AI can improve audit efficiency while ...
This study examines the role of the green economy in reducing carbon emissions and assesses the challenges related to the implementation of the European Green Deal (EGD). The main objective of this research is to analyze ...
Sustenabilitatea și raportarea corporativă sunt principalele teme ale cercetării academice în ultimii ani. Această tendință este susținută, cu încredere, de creșterea producției științifice identificate în baza de date ...
Бухгалтерский учет является важнейшим поставщиком информации, необходимой для подготовки и принятия решений на разных уровнях управления. В этих условиях особая роль принадлежит формированию интегрированной информационной ...
В статье рассматриваются методологические и практические аспекты бухгалтерского учета доходов от целевых средств в некоммерческих организациях в соответствии с национальными и международными нормами. Проводится сравнительный ...
Prezentele note de curs constituie o lucrare metodico-didactică și sunt elaborate în baza curriculumului universitar la unitatea de curs „Contabilitate financiară 1” pentru studenții ciclului I, Licență, programul de studiu ...
Digitization of the global economy is profoundly redefining the European investment environment, influencing capital flows, location strategies and competitiveness dynamics. The aim of the paper is to analyze how digitalization ...
In the context of fast advancing technology, artificial intelligence is becoming an indispensable tool in the field of internal auditing to improve the quality of the audit report. However, the integration of intelligent ...
Economic globalization has triggered profound transformations in higher education, creating the need to train specialists capable of meeting the demands of an interconnected and competitive global economy. The intensification ...
Currently, the scientific community is discussing the practical aspects of teaching students such a discipline as auditing. Many scientists believe that auditing is based on a philosophy etablished on logic. Therefore, ...
The efficient educational process requires university accounting training aligned with the needs of practical professional activity. The requirements for accounting education regarding the theoretical and practical skills ...
This study addresses the specific accounting aspects of tourism and hotel services, highlighting the challenges and practices applicable in the Republic of Moldova and the European Union. The research is based on comparative ...
In the context of the globalization of the accounting profession, the alignment of university study programs with international education standards is an essential condition for the training of competitive specialists in ...
The economic and financial analysis carried out in the context of climate change must allow the adoption of tactical and strategic decisions, and establish some financial forecasts that will be based primarily on data and ...