Aspecte problematice privind contabilitatea veniturilor la rezidenții parcurilor IT

Abstract

In this article, authors will examine the accounting problem soft the residents of information technology parks who practice a wide variety of activities like: ordering software, editing computer games, managing computer resources, processing data, managing web pages, researching and other related actions. In this context, authors would like to respond to the various questions about how to account the incomes of implementing and selling information technologies and what document are need for this. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of IT parks in the Republic of Moldova stimulates the creation of organizational platforms with a set of innovative mechanisms and facilities necessary for expanding the IT industry, opening new jobs and attracting local and foreign investments. JEL: M40, M41