Abstract:
Given Moldova's legislative requirements on accounting and taxation following International Standards, several problems, discussed in this article, concerning accounting practices in motor transport enterprises remain unresolved. To address this, certain challenges and potential solutions are offered. The article mainly examines the correlation between theoretical and practical aspects of accounting in motor transport enterprises. UDC: 657.4:[656.13:334.72](478); JEL: M41.
Description:
GHERASIMOV, Mihail. Problematic Aspects of Accounting at Motor Transport Enterprises. Online. In: Proceedings of the 28th International Scientific Conference Competitiveness and Innovation in the Knowledge Economy. Online. Chișinău, Moldova, 20-21 September 2024. București: Editura ASE, 2025, pp. 308-314. ISSN 3100-5527. Disponibil: https://doi.org/10.24818/cike2024.37