Browsing Facultatea Contabilitate by Title

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  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...

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