In the continuous process of building an efficient, transparent and citizen-oriented public administration, the countries of South-Eastern Europe have become, in recent years, increasingly interested in promoting and ...

In the Republic of Moldova, the tax system of non-profit organizations is not separate from that of agents engaged in entrepreneurial activity, which leads to misinterpretations and many unresolved issues. The tax regime ...

In conditions of a developed market economy the stock management is an activity to which is given a special attention because of the importance of their formation and holding. As a result, the managers' responsibility for ...

Ghidul privind realizarea stagiilor de practică pentru studenții Programului de studii 0411.1. Contabilitate, Ciclul I, Licență a fost elaborat ca suport metodologic pentru toți studenții acestui program, indiferent de ...

This article aims to highlight the importance of the statutory auditor. The value provided by the statutory auditor in an audit engagement is much more substantial than at first glance. The company's image is reflected in ...

Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate ...

Many production companies, distribution and trade does not address issues of productivity in terms of loss of business processes. Many of those does not develop business processes in terms of value perceived by the customer. ...

In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory ...

The relevance of the analysis of trends in the development of digital banking is due to the fact that it can be useful in the development of strategic decisions by banks, on the basis of which it is possible to obtain a ...

On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly ...