Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of ...

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 ...

In accordance with the market economy ensurance is a branch of activity with many specific aspects. These specific features of ensurance activity are found and reflected in book-keeping. This article deals with the way ...

In the last decade debates on research in the field of accounting has become more complex due to the influence of field research on research activity in general both at national and international level. In this article, ...

This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...

The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality ...

The purpose of this paper is to examine and find answers to the following questions: What is digitization in the education industry; Is digitizing a goal or a means of university accounting education; How to achieve the ...

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 ...

The timeliness of this topic lies in the need for eficient management of the financial resources belonging to the enterprise. Tax planning is not a crime but a way of capitalization on existing gapsin legislation. Given ...

In this article, the authors main objective is to research the fundamental assumptions of the logical development/deduction of accounting principles and norms. Principles traditionally occupy a more prominent place in ...