The study examines current trends and future prospects of merchandise exports from the Republic of Moldova, emphasizing their economic significance. Despite challenges such as limited market diversification and infrastructural ...

The import of goods plays a vital role in our economy, enriching consumer choices and fostering competitiveness. This presentation explores the importance of imports, along with key accounting and fiscal considerations. ...

Whether you are an employer or an employee, it is very likely that you have already asked yourself at least once what the per diem is and how it is granted, how these amounts of money are calculated and taxed by employers ...

Inflation is an intricate economic phenomenon that affects not only businesses and accounting professionals but also the general population. It diminishes the purchasing power of money, shaping the dynamics of currency or ...

There are significant similarities and differences between the European and Asian accounting systems. These include the trend towards convergence with IFRS, the increasing use of IFRS in Asia and the important role of the ...

Income and expenses are essential elements, reflecting the financial health and viability of a company. The purpose of the paper is to detail and examine the fundamental principles of their recognition and evaluation, ...

This article examines the accounting aspects of exchange rate and amount differences, which mainly refer to: - concretization of the definition and amount; - establishing the moment in which the differences in exchange ...

In this research, emphasis was placed on the specifics of the evaluation activity, the classification and evaluation techniques of the entity's patrimony. In the effort to highlight the complex process of patrimony evaluation, ...

The role of accounting in the strategic organization of an enterprise is multifaceted, extending far beyond the mere recording of financial transactions. This article explores the critical contributions of accounting to ...

As part of this research, a study is carried out in relation to the impact that banking digitization can have on the banking system in Romania. The main causes that led to the acceleration of this phenomenon, the advantages ...