Corruption is a phenomenon widespread almost all over the world, but its level varies from country to country. In addition, there are very large discrepancies from one geographic region to another. If in some countries the ...

In this article are described ways to estimate the risk of liquidity loss both based on absolute indicators and based on liquidity ratios. For each way, the requirements for applying these methods are described. We also ...

Debt is an important component of a functional economy. Central authorities in different countries borrow money to finance major projects, as well as financing the state budget deficit. Public debt consists of a complex ...

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, ...

The financial assets have an important role in the economic entities. Over time financial assets value are increasing. Based on this principle, we believe that the accounting of financial asset elements should be well ...

The quality of the provision of water supply and sanitation is one of the main factors that ensure the well-being of the population. The purpose of this study is to conduct a diagnosis of water supply and sanitation services ...

This article contains information about the need and importance of financial reports for non-commercial organizations in the Republic of Moldova. Similarly, it is opportune to inform the large public about the activities ...

The quality of the audit activity in the Republic of Moldova is a current issue, which is frequently discussed in the business environment, but also at the level of the public supervisory authority. The new legislative ...

An important element of modern accounting systems of all countries of the world are accounts. They are the most important source of the most complete and reliable information for the preparation of financial statements, ...

Actuality. The role of equity analysis has increased significantly over the past decades and this is due to the fact that the information it provides further influences the behavior of users in the decision making process. ...