Browsing 2.Articole by Issue Date

Now showing items 1-20 of 1210

Strategii de dezvoltare a auditului intern şi rolul acestuia în sistemul de management al riscului

Dolghii, Cristina (ASEM, 2012)

Internal audit as a component of the internal system of risk managment objectively examines activity of a legal person and is aimed to offering insurance and consultations to the managers with the view to reaching their ...
Учет выбытия животных в результате чрезвычайных событий

Тодорова, Людмила (ASEM, 2012-04)

When we pass animals to losses because of extraordinary events, we may face the problems of listing the expenses and the methods of their determination in order to include them in the losses’ components that are subject ...
Aspecte ale contabilităţii înlocuirii unor componente ale unui mijloc fix

Bucur, Vasile; Cotoros, Inga (2012-04)

In this article it is approached the method of replacement cost accounting of some compounds of one fixed asset: determination of fixed assets for which it is possible to separate some compounds as assets; objectification ...
Problemele contabilităţii veniturilor anticipate în instituţiile publice

Nani, Mihail (ASEM, 2012-04)

A present dans les institutions publiques on ne tient pas le compte de resultat des revenus courants anticipes. Les propositions avancees dans cet article vont assurer le compte de resultat des revenus anticipes a partir ...
Tehnologia studiului de caz în formarea iniţială a contabilului

Căpățînă, Sofia (ASEM, 2012-04)

L'apprentissage basée sur l'étude de cas exige un engagement actif et interactif des étudiants dans le développement des activités d'analyse et de débat collective d'un „cas”, d'identification et d'examen des options pour ...
Место и классификация франчайзинга для целей бухгалтерского учета в системе управления интеллектуальной собственностью

Борейко, Надежда (ASEM, 2012-04)

In the Republic of Belarus, rapidly developing franchise relationships. The aim of the study is to determine the location of franchising in the system of intellectual property, the disclosure of economic substance and ...
Evaluarea performanţelor profesionale ale angajaţilor – o problemă delicată în cadrul unei organizaţii

Dumbrăveanu, Lilia (ASEM, 2012-04)

Le but de la recherche comprend l’évaluation de la performance qui est une question sensible dans la organization d’entreprise. Le but de l'évaluation est d’aider dans les decisions, qui affectent le personnel, decisions ...
Controverse privind politicile de evaluare a activelor

Grigoroi, Lilia; Bunget, Ovidiu (ASEM, 2012-04)

This article examines the bases of the measurements systems used in financial reporting set in the national laws and SIRF. The article also mentions the advantages and obstacles of using the fair value in Moldavian entities. ...
IFRS: Evoluţii recente şi viitoare

Corniciuc, Vitalie (ASEM, 2012-04)

IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders ...
Metode de prevenire a riscurilor din activitatea economico-financiară a entităţilor economice

Bălan, Mariana; Vasile, Valentina (ASEM, 2012-04)

L'observation des critères révélant sur les difficultés des entités économiques pour surmonter la crise économique et financière ont mis en évidence la grande diversité des situations et des exceptions qui survenant à la ...
Reflecţii contabile privind desfăşurarea activităţii controlate în comun pe baza contractului de societate civilă

Paladi, Valentina; Prodan, Natalia; Erhan, Lica (ASEM, 2012-04)

In this paper we examine several aspects stipulated in the joint venture contractual arrangement. For discussion are proposed the most frequent questions and problems that appear during the jointly controlled operations. ...
Organizarea auditului intern în cadrul entităţii

Grumeza, Dumitru (ASEM, 2012-04)

An effective internal audit function is a fundamental component of good governance. The profession of internal auditing helps companies by advising them on how to better achieve there shortterm and long-term objectives. ...
Necesitatea revizuirii concepţiei privind rolul auditului statutar

Iachimovschi, Anatolie; Bordeianu, Olga (ASEM, 2012-04)

In this article examines current issues of statutory audit and review of the concept argue about how to approach the role of audit in ensuring financial stability. Also, the authors try to clarify the social mission of ...
Auditul financiar între imaginea fidelă şi validarea informaţiei contabile

Horomnea, Emil; Socea, Alexandra-Daniela (ASEM, 2012-04)

Accounting information, properly constructed and audited, provides safety and protection in business. The validation of informations contained in annual financial statements is essential for business credibility and reduction ...
Aspecte contabile privind formarea şi calcularea costului produselor în secţiile de incubare a ouălor

Țapu, Tatiana (ASEM, 2012-04)

The information concerning the costs must provide with complex data being necessary for multilateral knowledge of the economical process, of the reality by organizing of rational evidence in order to grand the managerial ...
Управленческий учет расходов на реализацию как основа для принятия логистических решений

Мурачева, Татьяна (ASEM, 2012-04)

The features of cost formation of goods sold are studied in the context of management accounting and logistic solutions interrelation. The procedure of expense tracking for realization is proposed. This procedure is done ...
Perfecţionarea contabilităţii impozitului pe profit în întreprinderile cooperaţiei de consum

Guțan, Viorica (ASEM, 2012-04)

Moldova's integration into European economic condition need accounting harmonization with EU directives and I.F.R.S., including I.F.R.S for small and medium enterprises. An important area of accounting standards related ...
Aspecte teoretice şi practice ale contabilităţii provizioanelor

Popovici, Angela (ASEM, 2012-04)

The theoretical and practical aspects of provisions accounting are examined in this article. The author referred to the main problems that may occur in provisions accounting: the determination of provisions’ composition, ...
Operaţiuni de capital – aspecte contabile şi fiscale

Ciobanu, Veaceslav (ASEM, 2012-04)

Pun în discuţie o problemă, care, de mai mulţi ani, nu are o interpretare univocă şi poate provoca sancţionarea entităţilor, în primul rând, din motivul că legislaţia fiscală la acest capitol este imperfectă. Va fi vorba ...
Experienţa şi problemele reformei contabilităţii în Republica Moldova

Nederița, Alexandru; Foalea, Lidia (ASEM, 2012-04)

The harmonization of the legal framework of financial reporting with international norms is the strategic priority of the accounting reform in the Republic of Moldova. This harmonization involves the realization of following ...

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