• Provocările educației contabile și cerințele pieței muncii la exercitarea profesiei în contextul abordărilor contemporane 

  Dolghi, Cristina (ASEM, 2023-04)

  The given study aims to deal with a particularly important issue with multiple implications related to accounting education and its practice. The topicality of the theme results from its interest and opportunity to identify ...
• Repere actuale în formarea viitorului specialist în contabilitate 

  Apostol, Ciprian (ASEM, 2023-04)

  The current context for the education of future accounting economist is characterised by a number of aspects, sometimes contradictory, which is why the educational process of the future accounting specialist is subject to ...
• Reputational risks in the construction sector in terms due diligence. 

  Bychkova, Svetlana; Shvets, Oksana (ASEM, 2023-04)

  The article is devoted to the consideration of the features of assessing the business reputation of contractors in the construction industry. In modern conditions, the collection of information about the business reputation ...
• Managementul calității în procesul de audit prin prisma noilor Standarde Internaționale de Audit privind managementul calității 

  Dima, Maria; Grigoroi, Lilia (ASEM, 2023-04)

  This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight ...
• Strategii moderne de dezvoltare a procedurilor și tehnicilor de audit financiar în calitate de mecanism de responsabilizare a entităților ce recurg la utilizarea practicilor contabilității creative 

  Bogos (Calancea), Eugenia (ASEM, 2023-04)

  This article aims to highlight the importance of assuring that the company stakeholders are provided with a high quality and accurate information included in the financial statements. As long as the accounting norms offer ...
• Auditul public intern în administrația publică locală din România - retrospectivă și perspectivă 

  Străpuc, Constantin (ASEM, 2023-04)

  Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. In particular, the internal public auditing takes the form of a functionally ...
• Risk based approach in auditing financial statements 

  Lapițkaia, Liudmila (ASEM, 2023-04)

  The purpose of this article is to analyze the provisions of International Standards on Auditing, disclosure of the practice of auditing financial statements, for studying risk-based audit. The author examines various ...
• Aspecte problematice în evaluarea controlului intern 

  Bîrcă, Aliona; Babuci, Petru (ASEM, 2023-04)

  The efficiency and functionality of the internal control procedures is one of the problems of domestic entities obliged to organize accounting and prepare financial statements. Their intensity and nature differ from one ...
• Viziuni privind competențele de bază și specifice ale auditorilor și rolul acestora asupra dezvoltării profesionale continue în cadrul entităților din sectorul public 

  Șevciuc, Tatiana (ASEM, 2023-04)

  The trend of connecting and modernizing the public service in accordance with principles and good practices, increasing the attractiveness and transparency of the public service is essential at any stage of activity within ...
• Place of the risk assessment procedure in the audit process in Ukraine 

  Hevlych, Larysa (ASEM, 2023-04)

  The main concept of audit is assessment of audit risk. In our opinion, the entire audit should be considered as a process of continuous and systematic risk assessment. System approach methods were used, comparison, analysis ...
• Direcțiile prioritare de modernizare a activității de audit financiar în Republica Moldova 

  Iachimovschi, Anatolie (ASEM, 2023-04)

  The modernization of the audit quality management system in the Republic of Moldova and its connection to international requirements will lead to an increase in the prestige and recognition of audit professionalism on the ...
• Актуальные проблемы учета и налогообложения внешнеэкономической деятельности в России 

  Воронченко, Тамара (ASEM, 2023-04)

  В статье представлены результаты исследования актуальных проблем учета и налогообложения внешнеэкономической деятельности в современных кризисных условиях развития мировой торговли. Автором уточнены понятия внешнеэкономической ...
• Cartografierea mecanismului de finanțare al sistemului de sănătate în Republica Moldova 

  Novițchii, Natalia (ASEM, 2023-04)

  The article represents the results of the research on the financing mechanism of the healthcare system in the Republic of Moldova and analyzes the public expenditures for healthcare in the period 2003 - 2022. The financing ...
• Evaluarea: scopuri, principii, abordări 

  Frunze, Rodica; Curagău, Natalia (ASEM, 2023-04)

  There are several methods of determining the current (new) cost of a property. The most important are the estimate method, indexation, cost-capacity, as well as other technical methods. The appraiser should be aware that ...
• Subvenționarea în Republica Moldova: reglementare și contabilitate 

  Harea, Ruslan (ASEM, 2023-04)

  This article contains helpful information about how to record the accounting and government grants received by different entities within state programs. Be cautious the accounting and reporting of grants offered by government ...
• Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare 

  Dima, Maria; Grigoroi, Lilia (ASEM, 2023-04)

  This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of ...
• Abordări specifice ale contabilității dividendelor achitate în avans 

  Russu, Nicolai; Cotoros, Inga (ASEM, 2023-04)

  Relațiile dintre persoana juridică cu scop lucrativ și asociații, acționarii etc. (în continuare- proprietari) persoane fizice și/sau juridice reprezintă în sine o continuitate permanentă a scopului inițial de constituire ...
• Tratamente contabile și fiscale aferente donațiilor 

  Țugulschi, Iuliana (ASEM, 2023-04)

  Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems ...
• Impactul particularităților produselor software și provocărilor mediului de afaceri IT asupra contabilității 

  Cojocaru, Victor; Bădicu, Galina; Mihaila, Svetlana (ASEM, 2023-04)

  The evolution of the IT field has experienced an ascent in recent years, becoming a sector of major importance for the economy of all countries, including the Republic of Moldova. This is characterized by the abundance of ...
• Функционирование основополагающих принципов бухгалтерского учета на автотранспортных предприятиях Молдовы 

  Герасимов, Михаил (ASEM, 2023-04)

  The activity of the motor transport enterprises of Moldova is closely connected with the functioning of the fundamental principles of accounting. In this regard, it is necessary to consider their action in a complex for ...

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