Aspecte noi privind predarea – învățarea disciplinei „Contabilitate financiară avansată” la ciclul II – masterat

Abstract

This study investigates the main aspects related to the teaching-learning of the discipline "Advanced Financial Accounting", which is necessary and important in the process of training specialists with master's degrees in the field of accounting and auditing. The article analyzes the key issues concerning the teaching-learning of the aforementioned dis-cipline, particularly those related to establishing the structure and content of the university curriculum for the course unit, delineating topics across study cycles (bachelor's and master's), the initial, ongoing and final assessment of students' knowledge. In carrying out the study, several scientific research methods were used, such as: analysis of the regulatory framework, identification, grouping, comparison and synthesis of information related to advanced financial accounting. The study is based on the accounting and financial reporting regulatory framework of the Republic of Moldova and Directive 2013/34/EU. Additionally, the teaching-learning requirements for accounting disciplines in the master's program "Ac-counting and Auditing" were taken into account. The results of the investigation contain proposals for modernizing the structure and teaching-learning method of the advanced financial accounting discipline. CZU: 378.147:657.4; JEL: M41, A22, A23