Browsing Facultatea Contabilitate by Title

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  • Factori de risc în evaluarea investițiilor efectuate de firmele din industria contrucțiilor 
    Grosu, Veronica; Prindii, Sînziana Ioana; Sandulachi, Ana Maria (ASEM, 2018-03-15)
    Scopul acestei lucrări este de a identifica şi propune o metodă modernă şi ȋmbunătățită de evaluare a investițiilor în detrimentul celor tradiționale. În acest context ne-am focalizat pe analiza utilizării unor metode de ...
  • Factorii care influenţează conţinutul situaţiilor financiare 
    Țurcanu, Viorel (Tipografia "CRIO", 2013-04-05)
    In the some countries contain of financial statements depend at the number of factors. The primary factors are source of financing, legal base, taxation. At present time in Republic Moldova by elaboration project forms of ...
  • Factorii de influenţă asupra politicilor contabile în cooperativele de consum 
    Tuhari, Tudor (ASEM, 2012-04)
    La politique de comptabilitè est une forme de programmation et de planification de la rèalisation de la comptabilitè et de rapport financier. La coopèration de consommation avec c’est propres partiqularités d’activitè ...
  • Factorii generatori de diferenţe în raportarea financiară la nivel international 
    Tabără, Neculai; Rusu, Alina (ASEM, 2012-04)
    The accounting system of each country is affected by different influential factors. As there is a very small possibility that influential factors of two countries will be equal, they can also be considered as generators ...
  • Factoring – method of financing of economic agents 
    Mateş, Dorel; Agapii, Elena (ASEM, 2017-11)
    In the developed countries, formidable conditions have been created to encourage the factoring business, as the use of this investment and financing instrument has increased the economic and financial stability of the ...
  • Factoringul ca formă modernă de comerț: realități, tendințe, soluții 
    Grigoroi, Lilia; Covaliov-Rusu, Gheorgeta (ASEM, 2017-03)
    Throughout history, commercial exchanges developed in a medium characterized by harsh economic times, which in result created a barrier in the normal way of carrying activities between economic agents. Overcoming these ...
  • Features of Accounting at Enterprises Providing Transport and Forwarding Services 
    Gherasimov, Mihail (ASEM, 2023-09)
    Competent accounting of freight forwarding companies has a number of nuances. A freight forwarding company can act as an intermediary between the customer and the carrier or independently carry out transportation with its ...
  • Features of accounting for the cost of trucking 
    Герасимов, Михаил; Окулович, Владислав; Цвятков, Максим (ASEM, 2022-03)
    The article discusses the cost of road freight transport in accordance with the principles of accounting. Also discusses the issue of determining planned and actual indicators for determining planned and actual indicators ...
  • Features of application of provisions of IFRS 17 “Insurance Contracts” 
    Lapițkaia, Liudmila (ASEM, 2018-09)
    The necessity of implementing of IFRS 17 arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the incompatibility of ...
  • Features of auditing digital assets in accordance with AICPA requirements 
    Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2022)
    The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money ...
  • Features of VAT application under the customs warehouse regime 
    Цуркан, Елена; Грабаровски, Людмила (ASEM, 2022-03)
    Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the ...
  • Financial accounting information- utility in decision fundamentation 
    Hlaciuc, Elena; Vultur, Petronela (ASEM, 2017-11)
    The development of accounting and, implicitly, the increase in the supply of information of this nature has been linked both by the theoreticians and by the practitioners in the field of increasing the demand of the products ...
  • Financial and non-financial performance of forestry companies 
    Moroșan, Alexandra-Georgiana; Mihalciuc, Camelia-Cătălina; Grosu, Maria (ASEM, 2022-03)
    The current moment is characterized by constant changes in the business environment, which has a major impact on the competitiveness, development, but also the survival of any company. Entities must respond to this situation ...
  • 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 ...

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