• Unele asemănări şi deosebiri între SNC şi IAS aferente deprecierii activelor 

  Popovici, Mihai (ASEM, 2020-12)

  Deprecierea reprezintă un element important din ciclul de viață al unui activ, deoarece, prin această operațiune, poate fi obținută o imagine reală a valorii activelor unei entități. Cercetând prevederile standardelor ...
• Pozitia controlului intern la întocmirea raportului conducerii 

  Bîrcă, Aliona (ASEM, 2020-09)

  The need to present the management report has arisen as a result of misunderstandings between the entity management, shareholders, employees, suppliers, customers and other stakeholders. Stakeholders continuously request ...
• Impactul crizei pandemice COVID-19 asupra planificării auditului situațiilor financiare 

  Grumeza, Dumitru; Iachimovschi, Anatolie (ASEM, 2020-09)

  Covid-19 (Coronavirus) is having a worldwide impact which in turn has affected businesses, governments in such a deep negative way, that its impact assessment is yet to be known by everyone. Companies will have tough times ...
• Analiza riscului de neachitare a dividendelor anunțate 

  Țiriulnicova, Natalia (ASEM, 2020-09)

  The legislation in force contains some restrictions on the deadline for payment of dividends announced by joint stock companies. Respectively, for the companies that have made the decision regarding the distribution of the ...
• Table characteristic of accounting accounts 

  Щербатюк, Василий (ASEM, 2020)

  The results of the first study of an important problem in accounting theory - the correct definition of its central concept, account, are presented. Based on the study of special literature over the past 110 years, a ...
• The particularities of accounting for debts to staff in the context of the epidemiological situation 

  Ţugulschi, Iuliana; Cușmăunsă, Rodica (ASEM, 2020)

  At present, it is extremely important for the entity to ensure business continuity both in its relationships with the external partners and within the entity in the context of wage settlements. The coronavirus epidemic has ...
• Peculiarities of the quality control of the audit missions of the individual elements of the financial statements 

  Iachimovschi, Anatolie; Grumeza, Dumitru (ASEM, 2020)

  The aim of this study is to identify and specify the requirements of professional standards in an audit of a component or aspect of financial statements. A mission of this kind cannot be confused with an audit of a complete ...
• Entity's position and financial performance - basic source for information users 

  Bajan, Maia; Lazari, Liliana (ASEM, 2020)

  The topicality of the researched topic consists in the need to provide decision makers, but also all stakeholders, a complete and current picture of the financial situation of the entities, which makes it possible to make ...
• Assessment of the development of scientific, technical and innovative activities of the Republic of Belarus in comparison with international indicators 

  Пугачева, Ольга (ASEM, 2020)

  The relevance of the study is determined by the need to improve the country's innovation policy. The aim of the study is to identify the features of the development of scientific, technical and innovative activities of the ...
• 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; ...
• Documentation when using automated tools and techniques 

  Lapițkaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020)

  Properly prepared audit documentation is the basis for the auditor's opinion on the reliability of the financial statements. The audit opinion is based on reliable and relevant audit evidence that can be obtained, including ...
• Analysis of ISA provisions concerning quality management for an audit of financial statements 

  Lapițkaia, Liudmila (ASEM, 2020)

  Modern provisions concerning disclosure of information in financial statements, especially in extraordinary circumstances, dictate increased requirements for the quality of audit at the present stage. IAASB has developed ...
• Aspecte problematice privind contabilitatea veniturilor la rezidenții parcurilor IT 

  Ganea, Valeria (ASEM, 2020-06)

  In this article, authors will examine the accounting problem soft the residents of information technology parks who practice a wide variety of activities like: ordering software, editing computer games, managing computer ...
• Aspecte noi aferente contabilității incapacității temporare de muncă și a concediului de odihnă 

  Grosu, Felicia; Cuculescu, Alexandra (ASEM, 2020-06)

  This article examines the new aspects of accounting for temporary incapacity for work and annual leave, referring to the following: finding the changes that have taken place, the impact of the new regulations, the problems ...
• Cadourile oferite angajaților prin prisma contabilă și fiscală 

  Onceanu, Augustina; Luca, Parascovia (ASEM, 2020-06)

  In this research we approached the topic of the gifts offered to employees through the accounting and fiscal perspective, because Gifts for employees are an important component of corporate culture. For the research we ...
• Contabilitatea cheltuielilor și deducerea fiscală 

  Harea, Virginia; Leahu, Evelina (ASEM, 2020-06)

  Expenditure accounting according to the methodology and mechanism of implementation, is one of the most important and difficult sectors of record of any enterprise. In close connection with the accounting of expenses is ...
• Contabilitatea provizioanelor 

  Postică, Elena (ASEM, 2020-06)

  Analyzing the given topic, I understood that there is definitely a need for improving the accounting of provisions in line with IFRS and SNC ,,Own Capital and the debts”,because every day there are a continuous development ...
• Unele repere privind relațiile dintre contabilitate și fiscalitate 

  Guzun, Iraida (ASEM, 2020-06)

  Information on the information required for the care entity to be issued to interested parties. Information generates financing contracts to convey to interested parties details of care, knowledge of understanding, obtaining ...
• Capitalul propriu – interpretări și abordări contabile 

  Golea, Natalia; Ciorici, Maria (ASEM, 2020-06)

  The presentation of the article examines the content and the modification module of the main changes works in the CNC "CPD", the care refers to the control module of an equity element. In carrying out the research, we used ...
• Estimation analysis of the issuer’s position on stock market 

  Murzac, Alexandru (ASEM, 2020-06)

  În prezentul articol am analizat poziția companiei Pucari pe piața bursieră, luând în calcul toate caracteristicile și toți indicatorii de performanță care atrag atenția investitorilor atunci când își aleg active pentru ...

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