• Aspecte contabile și provocări privind administrarea TVA-ului în Republica Moldova 

  Chirtoacă, Iraida (SEP ASEM, 2025)

  The state budget is the basic source for financing open uses, basically composed of incomes collected from charges and obligations. The Value Added Tax (VAT) is a critical component of the Republic of Moldova's fiscal ...
• The Economic and Financial Diagnosis of BMW 

  Cuc, Zara (SEP ASEM, 2025)

  BMW (Bayerische Motoren Werke AG) defines itself as one of the most renowned automobile and motorcycle manufacturing companies in the world, globally recognized for innovation, quality, and performance. Founded in 1916, ...
• The Financial Analysis of Two Companies from the Sweets Industry: Romania vs. Moldova 

  Bălaș-Timar, Daniel Călin (SEP ASEM, 2025)

  The financial position represents a highly discussed concept within contemporary financial-accounting literature. It is assessed starting from the company’s assets, as reflected in the balance sheet, currently referred to ...
• Contabilitatea și raportarea financiară în perioade de criză 

  Harea, Ruxanda (SEP ASEM, 2025)

  Economic crises significantly impact accounting and financial reporting, requiring adjustments in standards, asset valuations, and risk assessments. This study analyzes the effects of recent economic downturns on accounting ...
• IFRS în Republica Moldova: o analiză a implementării 

  Coșleț, Aliona (SEP ASEM, 2025)

  The implementation of International Financial Reporting Standards (IFRS) in the Republic of Moldova is a complex process that involves a series of principles and challenges. At the core of this transition is the need for ...
• Impactul costurilor de marketing asupra performanței financiare a entității 

  Dormenco, Lidia (SEP ASEM, 2025)

  This study investigates the impact of marketing costs on the financial performance of businesses. Marketing expenditures, often viewed as a critical driver for revenue generation, can also represent a significant cost for ...
• Aspecte fiscale şi contabile pentru rezidenţii MITP 

  Chiprisean, Maria (SEP ASEM, 2025)

  This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. ...
• Analiza performanțelor financiare în domeniul fabricării încălțămintei 

  Burciu, Maria-Magdalena (SEP ASEM, 2025)

  Today, everything is changing. Every field of activity is experiencing new changes, especially the chosen field of activity, footwear manufacturing. It is constantly changing due to new tehnological processes and the varied ...
• Politica de dividende în Republica Moldova = Dividend Policy in the Republic of Moldova 

  Rosu, Anastasia (SEP ASEM, 2025)

  This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, ...
• Inteligența artificială în contabilitate: oportunități și provocări 

  Tsymbal, Daria; Baltak, Yevheniia (SEP ASEM, 2025)

  AI plays an increasingly important role in accounting, opening new opportunities for processing automation, analytics, and forecasting. This helps to increase management efficiency, reduce the risk of human error, optimize ...
• Istoria contabilității: de la hieroglife până la digitalizare 

  Oloinic, Patricia (SEP ASEM, 2025)

  This paper explores the historical evolution of accounting, from its primitive forms in ancient civilizations to the advanced digital systems used today. It examines how early societies such as the Sumerians, Egyptians, ...
• Dificultăți și soluții în studierea contabilității 

  Bădărău, Nicoleta (SEP ASEM, 2025)

  This presentation explores the main challenges students face in learning accounting, based on survey data collected from university students (Academy of Economic Studies Of Moldova). Accounting, while essential, is often ...
• Frauda contabilă și impactul acesteia asupra transparenței financiare 

  Burlacenco, Nicoleta (SEP ASEM, 2025)

  This paper investigates the phenomenon of accounting fraud and its implications for financial transparency in modern economic systems. It outlines the various forms of fraud, such as asset misappropriation, tax evasion, ...
• Importanța și rolul auditului financiar extern în menținerea stabilității financiare a firmelor listate la Bursa de Valori București (categoria principală a pieței reglementate) 

  Golovco, Maria (SEP ASEM, 2025)

  This paper explores the role and importance of the auditor's opinion in influencing investment decisions on the stock exchange. Through an in-depth analysis of financial reports and investor behavior, the research highlights ...
• Documentarea și contabilitatea faptelor economice la întreprinderile individuale 

  Obrintețchi, Iaroslava (SEP ASEM, 2025)

  In an interconnected and globalized economic landscape, small and medium-sized enterprises are key to boosting national economies. Sole proprietorships, in particular, offer an affordable and flexible solution for many ...
• Criptomonede: provocări și reglementări 

  Serbov, Arina (SEP ASEM, 2025)

  Cryptocurrency is a digital payment system that doesn't rely on banks to verify transactions. It’s a peer-to-peer system that can enable anyone anywhere to send and receive payments. Instead of being physical money carried ...
• Profitul brut - indicator de performanță în caracterizarea activității operaționale 

  Obrintețchi, Iaroslava (2025)

  Financial performance analysis is essential for the sustainability and development of companies in a competitive economic environment. Gross profit is a relevant indicator of operational efficiency, reflecting an entity's ...
• Implimentare IFRS în diferite țări 

  Olărescu, Vlada (SEP ASEM, 2025)

  The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence ...
• Oportunitățile programelor de contabilitate 

  Luca, Mihaela (SEP ASEM, 2025)

  The article studies the functionalities and рractical features оf the most commonly used accounting software in the Republic of Moldova: 1C:Accounting, Universal Accounting, Elemento, and WizСontabil. Using a comparative ...
• Contabilitatea și raportarea impozitului unic 

  Stelea, Ionela (SEP ASEM, 2025)

  The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the ...

View more