Browsing Facultatea Contabilitate by Title

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  • Financial audit in public institutions 
    Bulat, Inga (ASEM, 2018-04)
    The paper is based on the analysis of the role and needs of the audit in the financial analysis of entities by addressing internal control and accounting reform. We will try to argue the inseparable link between accounting ...
  • Financial globalization – premise of accounting systems adaptation 
    Tofănică, Inesa; Bîrcă, Aliona (Academy of Economic Studies of Moldova, 2022-03)
    Over the years, accounting systems have been subject to many changes and adaptations. One of the main factors for it represents the globalization, especially the financial globalization. When describing globalization, it ...
  • Financial information quality and it's defining characteristics 
    Lazari, Liliana; Iavorschi, Irina (ASEM, 2017-11)
    In any profession and especially in the field of accounting profession, due to the nature of its problems, in the context of the globalization of the world economy, it is necessary to lay it on fundamental principles intend ...
  • Financial reporting: perspectives and problems of integration into the european space 
    Curagău, Natalia; Surucinschi, Constantin (ASEM, 2022-03)
    Financial reporting aims at presenting systems, principles, methods and techniques of organizing and managing accounting in the conditions of pluralism of property and patrimony management. In order to increase its steps ...
  • From creative to fraud accounting 
    Erhan, Lica; Vrabie, Victoria; Burlacu, Gloria; Sfeclă, Marina (ASEM, 2017-11)
    The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the ...
  • Fundamentarea raționamentului profesional contabil în aplicarea pragului de semnificație 
    Codrean, Violeta (ASEM, 2021-03)
    Significance threshold means the value, error or omission with power to influence the correctness and accuracy of financial statements, equally - the true picture of the financial result. In order to support the information ...
  • Fundamentele evoluției profesiei contabile 
    Bîrcă, Aliona (ASEM, 2014-04)
    The modern conception presents accountingas aservice activityor as a provider of economic information. In parallel with accounting diversification, on theoretical and practical respect, the science of accounting takes into ...
  • Future of accounting profession 
    Erhan, Lica; Lupașcu, Marcela; Buzu, Cristina (ASEM, 2019-03)
    The aim of this article is to explain the innovations that IT development has introduced in accounting processes and how prospective accountants should position between themselves in order to leverage this tremendous growth. ...
  • Generalități privind stabilirea perimetrului de consolidare a conturilor entităților din cadrul grupului de entități 
    Curagău, Natalia; Melnic, Georgeta (ASEM, 2022-04)
    A financial and industrial group consists of several legal persons, registered with the relevant governmental authority, that have joined under contract their tangible or intangible assets and function as business subjects ...
  • Generalizări privind raportarea fiscală în organizațiile necomerciale 
    Cauș, Lidia (ASEM, 2022-04)
    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 ...
  • Gestiunea fiscală între evaziune și inteligență contabilă 
    Lazari, Liliana; Iarovoi, Stanislav; Racu, Valeria (ASEM, 2018-03-15)
    The timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given ...
  • Gestiunea stocurilor prin prisma criteriilor de performanţă 
    Grabarovschi, Ludmila (ASEM, 2015-04)
    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 ...
  • Gestiunea şi auditul sistemelor electronice privind transferul de resurse băneşti 
    Ştahovschi, Ada (ASEM, 2017-09)
    International cooperation, population’s mobility and the insurance of the activity of international economical agents brought to light the need to pass the information on international level. Due to the implementation of ...
  • Global challenges for accounting and auditing in the 3rd decade of the 21st century 
    Hovsepyan, Hripsime; Mnatsakanyan, Hayk (ASEM, 2021-04)
    The purpose of this article is to present the global challenges which already face accounting and auditing and which will accompany them during this decade. They are mainly related to technological development, global ...
  • The goodwill of the financial auditorium 
    Molociniuc (Hrițcan), Mărioara; Grosu, Veronica (ASEM, 2021-04)
    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 ...
  • Gradul de autofinanțare în administrația publică locală din județul Alba în perioada 2012-2017 
    Burja, Vasile; Dohan (Litan), Cristina-Susana; Mihalcea, Mihaela-Maria (ASEM, 2019-03-15)
    The local public authority, according to local autonomy, acts in the interest of the community it represents. We propose to analyze the level of self-financing of the local public administration in Alba County in the period ...
  • Grupurile de entități și importanța acestora în comunicarea financiară internațională 
    Curagău, Natalia (Academide de Studii Economice a Moldovei, 2014)
    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 ...
  • Harta fluxului de valoare. Instrument modern de analiza a pierderilor interne 
    Grosu, Veronica; Anisie, Laurențiu (ASEM, 2017-03)
    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. ...
  • Hhe Quality of audit in appreciating the corporate governance system 
    Hlaciuc, Elena; Cioban (Lucan), Alexandra Narcisa (ASEM, 2017-03)
    In a changing society, the direction of all organizations must be channeled towards evolution, development and growth. This cannot be achieved without a good governance. In our study we intend to prove that through an ...
  • Historical course of accounting in the Republic of Moldova: realities and trends 
    Lazari, Liliana; Grigoroi, Lilia; Bajan, Maia (ASEM, 2022)
    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 ...

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