This article proposes a conceptual architecture of the valuation system for patrimonial elements, grounded in the regulatory framework of the Republic of Moldova, the Law on Accounting and Financial Reporting no. 287/2017 ...

This article aims to examine the issues related to the recognition and accounting measurement of intangible assets in higher education institutions with financial autonomy in the Republic of Moldova, highlighting the ...

The article analyzes the evolution of accounting from the perspective of its conceptual, methodological, and technological transformations, highlighting the transition from the traditional function of financial recording ...

Ensuring the quality of business accounting is essential for efficient management, minimizing risks, and protecting the economic interests of the peasant household. Using the simple bookkeeping method, this form of business ...

In the context of the increasing internaționalization of economic activities and the expansion of externally funded projects în the Republic of Moldova, accounting for remunerațion has become a domain of heightened complexity. ...

In the process of forming the accounting of budgetary institutions and the efficient and transparent use of budgetary funds in accordance with the priorities of state policy, many controversial and unresolved issues arise. ...

The study analyzes the difficulties encountered by non-profit organizations in developing and applying accounting policies within the framework of their activities. As legislation is constantly changing, how to develop and ...

Climate is widely recognized as a significant source of financial risk. The high frequency of natural disasters leads to asset losses, which negatively affect financial stability. Climate change is a significant factor ...

Artificial intelligence is increasingly embedded in the assurance of sustainability reports, promising efficiency gains yet raising acute ethical concerns. This study examines how AI can improve audit efficiency while ...

Sustenabilitatea și raportarea corporativă sunt principalele teme ale cercetării academice în ultimii ani. Această tendință este susținută, cu încredere, de creșterea producției științifice identificate în baza de date ...