The success and performance of a business are closely linked to the accountant's work, as their actions directly impact both the financial stability of the company and the broader economy. In a context where accounting is ...

International Financial Reporting Standards (IFRS) are globally recognized accounting framework that enhances financial transparency and comparability across countries. Serving as a common language for business, IFRS ...

The distortion of financial statements is a significant issue in the financial-accounting field, with widereaching implications for economic decision-making, investor confidence, and the stability of financial markets. ...

This paper examines Big Data as a key innovation of the Fourth Industrial Revolution and its impact on the banking sector. The adoption of Big Data is transforming financial services by enhancing risk assessment, fraud ...

Artificial intelligence (AI) plays a key role in the digital economy, bringing both economic opportunities and security risks. The main threats identified include algorithmic vulnerabilities, automated cyberattacks, financial ...

Destul de mulți actori ai pieții valutare îți explică raționamentul investiției pe piața valutară și așteptările față de câștigurile viitoare prin diferența dintre sistematică a ratelor de schimb forward față de ratele ...

This research analyzes the contribution of income tax to the formation of public financial resources in the Republic of Moldova in 2020-2024, highlighting the trends and factors that influenced its evolution. The topicality ...

Personal income tax is an important fiscal instrument it has distinct roles in generating public revenues and influencing the economic behavior of taxpayers. Professional documents and experience gained within public ...

Analysis of the assets and sources of its formation of the enterprise is one of the key tasks of financial management, since it allows to assess the financial condition of the company, identify risks and determine strategic ...

Commercial banks play an essential role in the economy of the Republic of Moldova by providing financial services to individuals and businesses. This article analyzes the main banking operations, including deposit collection, ...