Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems ...

This article discusses the international and domestic practice of VAT accounting in the Republic of Moldova. The article discusses the origin and first mention of VAT in the world, its initial accounting methods and the ...

Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages ...

The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and ...

The article presents similarities and differences in the valuation of fixed assets according to international financial reporting standards and national accounting standards of the Republic of Moldova. The research compares ...

I have chosen this topic because the current society is undergoing a continuous change in the field of information and communication technology, which fundamentally transforms the way in which the economic environment, ...

An authorized person is an economic enterprise, without legal personality, organised by a person, using mainly his own labour force. Of course, the activity of an authorized person includes ongoing financial and tax ...

Countries seeking to attract foreign direct investment (FDI), including Romania, use various instruments to influence the allocation decision of foreign investors, including tax incentives. However, the effects associated ...

The hotel industry is represented by primary service industry tourist reception facilities that provide tourists with accommodation and food services - hotels, motels, guesthouses, inns, being excluded from this reception ...

It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more ...