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Browsing Facultatea Contabilitate by Author "Popovici, Angela"

Browsing Facultatea Contabilitate by Author "Popovici, Angela"

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  • Accounting and tax issues referring to employee benefits 
    Popovici, Angela; Bordea, Olga (ASEM, 2022-03)
    Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires ...
  • Aspecte noi ale contabilităţii veniturilor şi cheltuielilor aferente contractelor de construcţii 
    Popovici, Angela (Academide de Studii Economice a Moldovei, 2014)
    The problems of the accounting of contractual revenue and expenses which are the main elements of any building organization are examined in the article. A range of issues appear when bookkeeping these revenue and expenses, ...
  • Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale 
    Nederiţa, Alexandru; Popovici, Angela (ASEM, 2019-09)
    Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry ...
  • Aspecte teoretice şi practice ale contabilităţii provizioanelor 
    Popovici, Angela (ASEM, 2012-04)
    The theoretical and practical aspects of provisions accounting are examined in this article. The author referred to the main problems that may occur in provisions accounting: the determination of provisions’ composition, ...
  • Concerns regarding expenses accounting 
    Nederița, Alexandru; Popovici, Angela (ASEM, 2020)
    This Article considers some concerns related to expenses accounting, which mainly refer to the following: expenses accounting related to unfavourable value adjustments on long-term and current financial investments; ...
  • Evolution of legislation on the consolidated accounts of financial-industrial groups 
    Curagău, Natalia; Popovici, Angela (ASEM, 2022)
    The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the ...
  • Tratamentul contabil al veniturilor şi cheltuielilor organizaţiilor necomerciale 
    Nederiţa, Alexandru; Popovici, Angela (Editura ASEM, 2015)
    Veniturile şi cheltuielile constituie elementecontabile principale ale oricărei organizaţii necomerciale(ONC). În cadrul contabilităţii acestor elemente,trebuie soluţionate multiple probleme privindstabilirea componenţei, ...
  • Unele probleme ale contabilităţii provizioanelor 
    Popovici, Angela (ASEM, 2018-09)
    The research timeliness follows from the need to improve the accounting for provisions in line with the EU Directives and with the IFRS. The Article is aimed to perform a critical review of the field-related literature and ...

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