The significance of this article is related to the increasing number of residents of the IT park in Moldova, rapidly developing IT technologies, increased demand in the accounting of the IT park, and changes occurring in ...
This analysis includes a number of challenges, including lack of infrastructure, limited access to finance and low resource efficiency. In addition, prospects for the development of agriculture were identified, such as ...
Business accounting practices play a key role in ensuring financial transparency and managerial efficiency. This article discusses the basic accounting methods used in enterprises, including double entry, balance sheet, ...
In this article the author studies the gross regional product of ATU Gagauzia, both in relation to the Gross Domestic Product of the Republic of Moldova and in comparison with the Gross Regional Product of economic regions. ...
This paper provides a comprehensive analysis of the accounting structure in Moldova, comparing it with the accounting systems in the European Union (specifically Germany, France, and Italy) and the United States. It ...
The generation of information on fixed assets plays an important role in ensuring the transparency and reliability of the enterprise’s reporting indicators for the purpose of effective business management. Detailed and ...
This article presents the results of the assessment of production and economic activity of the enterprise for the production of dairy products for 2020, 2021 and 2022, made with the help of performance indicators of the ...
In this article, we have touched upon the highly relevant topic of the importance of implementing international business analysis standards in Ukraine. This study analysed the prerequisites that led to the introduction of ...
This article examines the issue of assessing the effectiveness of expenditures in health care on the example of PMSU RB Comrat. The financial indicators of the institution for 2020 and 2021 are analyzed, identifying trends ...
This article navigates through the intricacies of accounting and taxation for residents of Information Technology Parks (IT Parks) in the Republic of Moldova. It outlines the pivotal role played by these parks in the ...
The article provides information on income tax, namely some changes in the Tax Code for 2024, as well as problematic tax issues that arise for practicing accountants. When performing this work, methods of comparison, ...
The work is devoted to the analysis of the financial condition of critical infrastructure in the conditions of a military conflict. The influence of military actions on the financial condition and the efficiency of critical ...
The effectiveness of expenses management depends on the quality of information generated by the accounting and analytical system of the entity. The article reveals the features of the formation of accounting and analytical ...
The 2024 tax changes in Moldova have a significant impact on employers. They have brought significant changes to the taxable facilities granted to employers, including the introduction of new benefits. The new regulations ...
In the current context, the preparation of the balance sheet in accordance with International Accounting Standards remains as relevant and important as ever. As markets continue to globalise and economic linkages expand, ...
In this article, we examined the depreciation of fixed assets applying the current legislation of the Republic of Moldova. Depreciation of fixed assets is an essential aspect of the accounting and fiscal management of a ...
The changes made in social insurances represent significant opportunities, offering new benefits and promoting a healthier balance between the professional and personal life of employees. The purpose of the research is to ...
Value added tax (VAT) is a state tax that represents a form of collection to the budget of a part of the value of delivered goods, rendered services that are subject to taxation on the territory of the Republic of Moldova. ...
The article explores the importance and implementation of green accounting in the context of ecological concerns and the need for sustainable development. By examining the objectives and methods of ecological cost accounting, ...
In the present research, we proposed to make a theoretical analysis of the notion of tax evasion in order to establish a parallel between the functions of taxes and the effects of tax evasion, outlining the idea that a ...