Browsing Facultatea Contabilitate by Title

Sort by: Order: Results:

  • Aspecte comparative privind structura bilanțului conform SNC vs IFRS 
    Bajan, Maia; Vdovicenco, Viorica (ASEM, 2021-03)
    We are the witnesses of the biggest changes in the world, in different areas, including the economic field. Today, we need to be able to adapt ourselves to the requirements of international arena. This also applies to the ...
  • Aspecte complexe ale contabilităţii şi auditului costurilor îndatorării 
    Russu, Nicolai (ASEM, 2021-03)
    Considering that the capital of any entity can be constituted both from its own sources and from borrowed sources, they are subject to the laws of economic activity, namely the dynamic correlation between the increase of ...
  • Aspecte conceptuale privind bunele practici internaţionale de monitorizare a auditului situaţiilor financiare 
    Iachimovschi, Anatolie; Grumeza, Dumitru (ASEM, 2019-09)
    According to ISA 220 the quality control of the audit of the financial statements is based on the premise of applying the ISQC 1 requirements or the national requirements that are at least as rigorous. Although ISA 220 is ...
  • Aspecte contabile aferente diferențelor de curs valutar și de sumă 
    Hotnogu, Marius (ASEM, 2024-03)
    This article examines the accounting aspects of exchange rate and amount differences, which mainly refer to: - concretization of the definition and amount; - establishing the moment in which the differences in exchange ...
  • Aspecte contabile ale evidenței operațiunilor Dropbox 
    Ganea, Valeria; Cuşmăunsă, Rodica (ASEM, 2020-03)
    In this article, authors will analise different operations done by the client that use Dropbox system and presents measurements for speed and timing. Dropbox is a cloud storage service which provides applications for ...
  • Aspecte contabile în contextul pandemiei 
    Bordea, Olga (ASEM, 2021-04)
    The pandemic came with many changes and challenges for all employees, especially for those that work in the financial-accounting field. To cope with the problems caused by the virus, they had to adapt to the new changes ...
  • Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne 
    Bordeianu, Olga (ASEM, 2015-04)
    The article is about 2 modern crediting methods: factoring and forfeiting. Factoring is a method used by a firm to obtain Cash when the available Cash Balance held by the firm is insufficient to meet current obligations ...
  • Aspecte contabile privind donațiile filantropice 
    Patrașcu, Vlada (ASEM, 2021-04)
    In this research I approached the topic of philanthropic donations through the accounting. Philanthropy must be more than just a charitable donation. It is an effort an individual or organization undertakes based on an ...
  • Aspecte contabile privind evaluarea stocurilor 
    Țugulschi, Ana Maria (ASEM, 2023-03)
    The activity of any entity involves the concentration of a large part of financial resources in stocks, the evaluation of which can improve the efficiency of management, which is the most important task in the development ...
  • Aspecte contabile privind executarea bugetelor sătești (orășănești) 
    Nani, Mihail (ASEM, 2014-04)
    Les budgets rustiques / urbains, en tant que budgets locaux, représentent un anneau important dans le systéme des finances puliques de la Républicque de Moldova. La comptabilisation des opérations économico – finansiéres ...
  • Aspecte contabile privind formarea şi calcularea costului produselor în secţiile de incubare a ouălor 
    Țapu, Tatiana (ASEM, 2012-04)
    The information concerning the costs must provide with complex data being necessary for multilateral knowledge of the economical process, of the reality by organizing of rational evidence in order to grand the managerial ...
  • Aspecte contabile privind inflația 
    Ivan, Alexandra (ASEM, 2024-03)
    Inflation is an intricate economic phenomenon that affects not only businesses and accounting professionals but also the general population. It diminishes the purchasing power of money, shaping the dynamics of currency or ...
  • Aspecte contabile și fiscale ale importului și exportului de servicii 
    Parasi, Ana (ASEM, 2023-03)
    This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by ...
  • Aspecte contabile și fiscale ale operațiunilor cu biletele de loterie 
    Ganea, Valeria; Cuşmăunsă, Rodica (Academy of Economic Studies of Moldova, 2020-03)
    In this article, authors will examine the accounting treatments for companies who sell lottery tickets and tax issues imposed on individuals who buy them. Lottery is a group or table gambling, in which the organizer of the ...
  • Aspecte contabile și fiscale ale softurilor 
    Gorgos, Nicoleta (ASEM, 2021-04)
    In this article are examined the problems of the accounting and tax issues of software created by residents of information technology parks. In this article would like to respond to the various questions about how to account ...
  • Aspecte contabile și fiscale pentru gestionarea tranzacțiilor PayPal în sectorul IT 
    Ivanov, Ionela (ASEM, 2024-03)
    As PayPal has become an increasingly popular platform for online transactions, understanding the accounting and tax aspects of managing PayPal transactions has become crucial for businesses and individuals alike. When it ...
  • Aspecte contabile și fiscale privind creanțele compromise 
    Codrean, Violeta (ASEM, 2023-03)
    In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding ...
  • Aspecte contabile și fiscale privind datoriile financiare 
    Bădicu, Galina; Chiper, Natalia (ASEM, 2019-03-15)
    In conditions the insufficiency of own resources and the need to ensure continuity of activity, an entity has the need to resort to credits and loans as a source of funding. The role of credit and loan contracts undoubtedly ...
  • Aspecte contabile şi fiscale a evidenţei tichetelor de masă la angajator 
    Cușmăunsă, Rodica; Ganea, Valeria (ASEM, 2019-03-15)
    In this article, authors will examine the accounting and tax treatments for employers who will offer meal vouchers to employees. Meal vouchers help employers to maintain the order in the company and employees to ease their ...
  • Aspecte contabile şi fiscale privind cheltuielile anticipate în agricultură 
    Frecăuțeanu, Alexandru (ASEM, 2014-04)
    In accordance with point 8 from the National Standard of Bookkeeping “Expenses” by anticipated expenses it goes without saying the expenses and /or recorded costs in a systemic way in concerning month, but referring to the ...

Search DSpace


Advanced Search

Browse

My Account