Aspecte privind contabilitatea serviciilor turistice și hoteliere

Abstract

This study addresses the specific accounting aspects of tourism and hotel services, highlighting the challenges and practices applicable in the Republic of Moldova and the European Union. The research is based on comparative analysis and literature review regarding the application of accounting standards, particularly IFRS 15 and IFRS 16, in the hospitality industry. The findings reveal that the industry requires a customized accounting approach due to the diversity of revenue sources, seasonality, and operational complexity. Moreover, the study emphasizes the role of guidelines such as the Uniform System of Accounts for the Lodging Industry (USALI) in performance monitoring and financial reporting. The conclusions underline the need for increased harmonization with international standards and the integration of digital tools in accounting processes. CZU: 657:338.48; JEL: M40, Z32