• Studiul individual ghidat de profesor - componentă integrantă de formare a competențelor profesionale 

  Iovu-Carauș, Marina; Boșcaneanu, Nadejda (ASEM, 2022-04)

  The consolidation of the professional competences formed within the educational process is meant to ensure the training needs of the students, which are connected to the requirements of the economy and the labour market. ...
• Reconfigurarea cerințelor față de profesia și educația contabilă ca urmare a pandemiei COVID-19 

  Erhan, Lica (ASEM, 2022-04)

  The Covid-19 affected both accounting education and profession, and reshaped trends in the accounting world. The accounting education has been effected by the health crisis, facing new challenges in evaluation process, the ...
• Patenta individuală de întreprenzător şi evaluarea efectului asupra dezvoltării economiei regionale (pe exemplul UTA Găgăuzia) 

  Chiurcciu, Vitali (ASEM, 2022-04)

  In this article, the author considers the essence of the term entrepreneurial patent, reveals the content of the norms of the current legislation of Republic of Moldova and ATU Gagauzia, regulating this area. Describes the ...
• Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей 

  Afanasieva, Ecaterina (ASEM, 2022-04)

  The article is dedicated to the study of existing methods for the analysis of receivables and payables. The author identifies methodological contradictions in the existing approaches to turnover and their lack of information ...
• Методика оценки эффективности использования бюджетных средств 

  Трубович, Рената (ASEM, 2022-04)

  The article defines the elements of "effectiveness" of the use of budgetary funds - "economy", "efficiency" and "productivity". An approach to the formation of a system of indicators for evaluating the effectiveness of the ...
• Noua economie – progres sau regres? 

  Apostol, Ciprian (ASEM, 2022-04)

  The global economy is in a new stage of development, in which information and knowledge are becoming the most important factor in the economic process. New technologies generate the share of productivity growth, and this ...
• Rolul auditului financiar în evaluarea riscurilor de spălare a banilor și de finanțare a terorismului 

  Grosu, Maria; Mihalciuc, Camelia Cătălina; Cojocariu, Ana-Maria (ASEM, 2022-04)

  The financial aspects of crime have become increasingly complex in recent years due to rapid advances in technology and the globalization of the financial services industry, and accounting information can be used to support ...
• Asigurarea calității misiunilor de audit în conformitate cu cerințele actuale ale standardelor internaționale profesionale 

  Iachimovschi, Anatolie (ASEM, 2022-04)

  Audit entities must have quality management systems in place designed and implemented in accordance with ISQM 1 „Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or ...
• Классификация затрат: методические подходы 

  Papkovskaya, Pelageya (ASEM, 2022-04)

  В статье исследуется классификации затрат как один из важных вопросов теории и практики бухгалтерского учета. Проведенный анализ учетной практики, позволил выделить методические подходы обоснования необходимости классификации ...
• Планы счетов бухгалтерского учета и их сравнительный анализ 

  Щербатюк, Василий (ASEM, 2022-04)

  Глубоко и подробно раскрыты сущность, значение, структура, виды и способы построения Планов счетов бухгалтерского учета в современных условиях развития рыночной экономики, конкуренции и евроинтеграции. Впервые представлены ...
• Aspecte privind recunoașterea și evaluarea produselor IT 

  Cojocaru, Victor; Bădicu, Galina (ASEM, 2022-04)

  In recent years, the Republic of Moldova's IT sector has grown in prominence, and it has become a key contributor to the country's economy. The undeniable evolution is accompanied by the abundance of new products and ...
• Abordări privind protejarea interesului investitorului în contextul actual al crizei economice. Studiu de caz ACET SA România 

  Grosu, Veronica; Brînzaru, Simona; Bahnaru, Denisa; Zlati, Monica-Laura (ASEM, 2022-04)

  In contextul actual definit de criza economică și inflație galopantă la nivel mondial, entitățile economice se confruntă cu o provocare privind protejarea intereselor investitorilor. Ne propunem să definim un model economic ...
• Nivelul de conștientizare și relevanța Responsabilității Sociale Corporative în cadrul entităților din Republica Moldova 

  Cojocaru (Bărbieru), Ana-Carolina; Mihaila, Svetlana (ASEM, 2022-04)

  The importance of presenting corporate social responsibility (CSR) issues in the financial statements is a latent issue in both the global and national contexts, with differing views on the benefits of applying CSR practices ...
• Aspecte comparative privind reglementarea și evidența depozitelor bancare în Republica Moldova și România 

  Melnic, Georgeta; Curagău, Natalia (ASEM, 2022-04)

  The article covers the comparative analysis of the regulation and accounting of bank deposits in the Republic of Moldova and Romania. In the first part of the article, the records of the notion of bank deposits' evolution ...
• Некоторые особенности формирования доходов и себестомости продаж автотранспортных предприятий Республики Молдова 

  Герасимов, Михаил (ASEM, 2022-04)

  Revenues and cost of sales of road transport enterprises in Moldova should be clearly defined by groups in order to obtain information for proper economic analysis. A study of the practice of accounting work of motor ...
• Особенности бухгалтерского учета небанковских кредитных организаций 

  Лапицкая, Людмила (ASEM, 2022-04)

  Non-bank credit organizations occupy a significant place in the financial market of Moldova. According to the National Commission on the Financial Market of the Republic of Moldova [1], as of October 1, 2021, non-bank ...
• 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 ...
• Aspecte problematice aferente repartizării costurilor indirecte de producție 

  Cușmăunsă, Rodica; Gribencea, Maxim (ASEM, 2022-04)

  În prezentul articol sunt examinate unele aspecte problematice privind stabilirea celei mai relevante baze de repartizate a costurilor indirecte de producție în sectorul agricol și anume în fitotehnie. Utilizând metode de ...
• Aspecte ale contabilității în asociațiile de coproprietari in condominium 

  Țugulschi, Iuliana (ASEM, 2022-04)

  In the condominium co-owners associations there are a number of accounting features regarding the specifics of the existing operations between the association and its members, as well as those related to the administration ...
• Aprecierea percepției părților interesate cu privire la folosirea criptomonedelor 

  Dascălu, Iulian; Grigoroi, Lilia; Lazari, Liliana; Mihaila, Svetlana (ASEM, 2022-04)

  Cryptocurrency is a digital currency, that does not fall under government or banks control, and has seen massive attention in the last couple of years from academic and non-academic researchers, promising to be an alternative ...

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