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Browsing Facultatea Contabilitate by Title

Browsing Facultatea Contabilitate by Title

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  • Bajan, Maia; Brighidin, Irina (ASEM, 2021-03)
    Expenditures represent decreases in economic benefits recorded during the management period in the form of outflows or reductions in the value of assets or increases in debts that contribute to decreases in equity, other ...
  • Șevciuc, Tatiana (ASEM, 2018-04)
    The scientific research presented in this article aims to investigate the relationship between risk mitigation and risk factors. It asserts and deepens the argument that there is a direct relationship between the objectives ...
  • Slobodeanu, Svetlana; Muntean, Neli (Academia de Studii Economice a Moldovei, 2014)
    The amplification of market economy relations in contemporary economic life of the Republic of Moldova, the acceleration of business development, as well as the existence of many legal forms of companies and property notably ...
  • Grosu, Veronica; Timofte, Cristina (ASEM, 2018-04)
    Scopul principal al acestei lucrări este focalizat pe stabilirea delimitărilor între conceptele de contabilitate creativă şi de fraudă financiar-contabilă, și reliefarea anumitor consideraţii referitoare la aspectele ...
  • Chirilov, Nelea (ASEM, 2018-04)
    În prezent, în literatura de specialitate autohtonă şi internaţională nu sunt investigate sub aspect complex abordările referitoare la esenţa capitalului propriu. În acest context, articolul de faţă îşi propune o investigare ...
  • Lazari, Liliana; Vieru, Roman (ASEM, 2019-03-15)
    The purpose of this article is to examine the veracity of claims about the vital importance of the income tax for a society in the context of the most remarkable conceptual approaches. By examining the need for income taxes ...
  • Panuș, Corina (ASEM, 2020-03)
    The public-private partnership is one of the main forms of carrying out activities of social interest. European experience shows us that public-private partnership projects can be implemented in a variety of sectors such ...
  • Potorac, Sorina (ASEM, 2020-06)
    In this article are examined the problems of the structure, of recognizing, evaluating and accounting the revenues and expenses of political parties, as well as the presentation of their related information in the financial ...
  • Zlati, Monica Laura; Grosu, Veronica (ASEM, 2020-03)
    Biological assets represent an important group of patrimonial elements for agricultural entities. From the perspective of the versatility of their use (due to the high level of complexity of the initial and secondary ...
  • Țurcanu, Viorel; Frumusachi, Ludmila (ASEM, 2017-03)
    In consequence of health care reform in the Republic of Moldova and alignment with European standards, the management control has emerged as a necessity for managers of public medical –sanitary institutions to increase the ...
  • Graur, Anatol; Grumeza, Dumitru (Editura ASEM, 2016-03)
    This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the ...
  • Muntean, Neli; Muntean, Iulian (Editura ASEM, 2015)
    Orice întreprindere ce tinde să se înscrie în exigențele economiei de piață, indiferent de profilul de activitate, forma juridică, dimensiunea şi spațiul socioeconomic în care activează, este nevoită să se adapteze permanent ...
  • Muntean, Neli (ASEM, 2019-09)
    The problem of the financial stability evaluation has a significant importance in the field of the management theory and practice, internal planning and control of the enterprise. The study of different approaches regarding ...
  • Малей, Елена; Сотниченко, Николай (ASEM, 2017-11)
    This research theoretically sustains and develops recommendations on the formation of an accounting and analytical system to manage the economic security of business, the development of a methodology for accounting and ...
  • Grosu, Veronica; Adumitresei, Elena Lacrimioara (ASEM, 2017-11)
    This paper treats the issue of establishment.by entities of litigation provisions, customer guarantees, restructuring, taxes or other provisions. The reason we have chosen as a subject of debate the constitution of provisions, ...
  • Ciubotariu, Marius; Haisan, Adriana-Ioana; Kustron, Teodora (ASEM, 2017-11)
    Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these ...
  • Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela (ASEM, 2017-11)
    A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...
  • Cosmulese, Cristina Gabriela; Socoliuc, Marian (ASEM, 2018-04)
    The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important ...
  • Erhan, Lica; Bejan, Mihail (ASEM, 2017-11)
    Under the competitive economy, the entities tend to increase their sales by accepting the subsequent payment for the delivered goods or services. However, in an unstable economic situation, such as in the Republic of ...
  • Lazari, Liliana; Rotaru, Daniela (ASEM, 2017-11)
    Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of ...

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