IREK – AESM: Institutional Repository of Economic Knowledge

Browsing 2.Articole by Subject "financial situations"

Browsing 2.Articole by Subject "financial situations"

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  • Accounting policies - relevant instrument to ensure the entity's coherence and stability 
    Tișcenco, Vilena; Bădicu, Galina (ASEM, 2022-03)
    In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, ...
  • Aspecte generale privind proiectul legii contabilităţii şi raportării financiare 
    Vîrtosu, Artur (ASEM, 2017-09)
    The commitments undertaken by the Republic of Moldova by signing the Association Agreement with the European Union requires the harmonizing of national legislation with the European Directives, especially in the field of ...
  • Contabilitatea creativă 
    Tataru, Vlada (ASEM, 2023-03)
    Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t ...
  • Contabilitatea – furnizor de informații în mediul economic 
    Bajan, Maia; Cazacu, Olga (ASEM, 2017-03-17)
    For every company accounting information is deemed, mirror of work. Accounting, through its role of information provides users of external and internal data on position and performance of the entity, which will serve as a ...
  • Digitalizarea în contabilitate 
    Ivanov, Ionela (ASEM, 2023-03)
    Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the ...
  • Incoerenţa din sistemul contabil al Republicii Moldova 
    Brînzila, Liuba (ASEM, 2018-09)
    Accounting is a component part of the management information system within an entity. In modern management, traditionally, systematized accounting information is used, according to its usefulness. In so doing, accounting ...
  • Planul de conturi – o enigma în procesul contabil 
    Brînzila, Liuba (ASEM, 2017-09)
    A method of accounting that assures grouping and the reflection in value of current economic operations, as well as the control over them in the economic and financial process of an entity, are the records based on a chart ...
  • Raportarea poziției financiare prin bilanț: evoluția și conținutul acestuia în Republica Moldova 
    Platon, Inga (ASEM, 2021-04)
    The balance sheet is a methodical procedure specific only to accounting, drawn up on the basis of the principle of double representation of the patrimony, which systematizes and generalizes the accounting information. It ...

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