Payroll accounting is an essential tool in financial management, involving activities such as establishing personnel policy, calculating salaries, processing payments and complying with legal regulations. The article ...

Cash flow analysis is a cornerstone of financial management, providing essential insights into an entity's liquidity, financial stability, and overall performance. This study underscores the critical role of evaluating ...

The adoption of International Financial Reporting Standards (IFRS) has significantly influenced financial reporting, tax regulations, and corporate decision-making. This paper examines the impact of IFRS implementation, ...

Subsidies are a primary tool for supporting and promoting the sustainable development of the agricultural sector, providing good opportunities for local farmers to support peasant households. The article analyzes the legal ...

Accounting for provisions in accordance with International Financial Reporting Standards (IFRS), particularly IAS 37, ensures the prudent recognition of present obligations resulting from past events. Recognition is ...

Excise duties represent an important category of indirect taxes applied to specific products such as alcohol, tobacco, petroleum products, and certain luxury goods. These taxes are included in the final price of the products ...

Under the influence of the specific circumstances of the current period created by economic, social and political characteristics, as well as the influence of globalization and digitalization, accurate and timely information ...

This article aims to study the degree of indebtedness of an entity, analyzing all related elements from a theoretical perspective. Accordingly, the paper presents a series of observations regarding borrowed sources of ...

The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...

This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the ...