Under the influence of the specific circumstances of the current period created by economic, social and political characteristics, as well as the influence of globalization and digitalization, accurate and timely information ...

This article aims to study the degree of indebtedness of an entity, analyzing all related elements from a theoretical perspective. Accordingly, the paper presents a series of observations regarding borrowed sources of ...

The approach to the concept of reasonable assurance in the audit of financial statements is treated exhaustively by the professional standards in the field and at the same time in a relative format in terms of the perception ...

This study explores accounting-tax expertise beyond its traditional role, proposing a qualitative framework based on four criteria, namely: relevance, utility, conclusion and opportunity. To achieve this objective, the ...

The concepts of capital retention, financial and physical, are fundamental pillars in determining profit and ensuring the sustainability of an entity, but their implementation and relevance vary significantly in accounting ...

This research analyzes the challenges and complexities generated by income tax accounting and reporting in situations where entities benefit from tax holidays. In the dynamic context of the tax reform and the modernization ...

The principle of relative importance, or materiality, essentially states that all material items should be recognized and reported, while immaterial items may be omitted or simplified without materially distorting the true ...

Given Moldova's legislative requirements on accounting and taxation following International Standards, several problems, discussed in this article, concerning accounting practices in motor transport enterprises remain ...

This study investigates the capacities of internal audit within the public sector of the Republic of Moldova, emphasizing the critical role of organizational structure, resources, and processes in determining the effectiveness ...

Statutory audit provides independent assurance that the financial statements of entities such as correctly reflect their situation. Experience in many countries has shown that insufficient attention being paid proper role ...