The article is devoted to the recognition in the accounting and reporting of enterprises of revenue from the sale of goods and services, taking into account the discounts provided for the additional volume of purchases. ...

At the present time, entities are now paying increasing attention to motivating their staff. Giving gifts in non-monetary form can improve staff retention in a context of increasing labor mobility. Many organizations are ...

In today's business era, transparency and effective communication with stakeholders are essential to a company's success and sustainability. With the rise of global sustainability concerns, ESG (Environmental, Social and ...

In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of ...

The article examines the implications and methods of managing debts in the context of accounting and taxation. The main objectives include correctly identifying the manner of debt extinguishment, analyzing the legal and ...

Acest volum prezintă a 13-a ediție a conferinței internaționale științifice de contabilitate ISCA 2024, care conține 42 de articole ale cercetătorilor științifici din Republica Moldova, România, Ucraina, Polonia, Rusia și ...

The tech and innovation industry has a strategic importance for the economy of the Republic of Moldova and can change the way the Republic of Moldova is perceived globally in the era of digital transformation. The most ...

The management of an entity needs information on all the costs and resources consumed regarding the course of a product, from procurement to delivery, in order to be able to make correct decisions regarding prices, production, ...

The purpose of this article is to deepen and expand the knowledge about the procedure of preparing and presenting financial statements in accordance with IFRS. The article treats the statement of profit or loss and other ...

In the last decades, the Republic of Moldova experienced a significant evolution of electronic communications, with a major impact on the competitiveness of the national economy. Currently, Moldova has one of the most ...