1,720,962 research outputs found
Contabilitatea finanţării organizaţiilor necomerciale prin prisma desemnării procentuale
Full text linkHAREA, Ruslan. Contabilitatea finanţării organizaţiilor necomerciale prin prisma desemnării procentuale. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 80-83. ISBN 978-9975-75-750-8.This article aims to analyze the practical use of the new provisions of the tax laws of the appointment percentage of the income of employees in the amount of 2% for the funding of NGOs. It examines the practicality and accounting for these operations and how to exploit the financial resources obtained. Also outline the steps for recovery from sources designation percentage
Aspecte privind raportarea financiară și fiscală a organizațiilor necomerciale din Republica Moldova
Full text linkHAREA, Ruslan. Aspecte privind raportarea financiară și fiscală a organizațiilor necomerciale din Republica Moldova. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 1, pp. 73-79. E-ISBN 978-9975-75-932-8.This article contains information about the need and importance of financial reports for non-commercial organizations in the Republic of Moldova. Similarly, it is opportune to inform the large public about the activities in the non-commercial sector through the financial reporting, as well as the notification of the financing agencies about the use of the sources offered according to their original destination. JEL: M4
Mecanismul de recunoaștere și contabilizare a diferențelor de sumă
Full text linkGRAUR, Anatol, HAREA, Ruslan. Mecanismul de recunoaștere și contabilizare a diferențelor de sumă. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 208-215. ISBN 978-9975-155-25-0.This article describes how to recognize and account for differences in amount. The author presents the way of recalculation of receivables and liabilities expressed in foreign currency or conventional units at various official exchange rates of the MDL or exchange rates established in the contracts concluded between the residents of the Republic of Moldova. The tax treatment of the amount differences is presented as a price adjustment, the manner of issuing the tax invoice. Based on some examples, it is analyzed how these differences are reflected in the accounting accounts in different practical situations. JEL:M46
Particularităţi în contabilitatea pierderilor de mărfuri
Full text linkHAREA, Ruslan, GRAUR, Anatol. Particularităţi în contabilitatea pierderilor de mărfuri. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 131-133. ISBN 978-9975-4242-7-1.In this work paper, it will be analyzed some aspects of computing and accounting of merchandises’ losses at receiving, stocking and selling. There are presented computing formula and bookkeeping principles of stocks’ defects
Aspectele contabilităţii asistenţei financiare a ONG-urilor din Republica Moldova
Full text linkHAREA, Ruslan. Aspectele contabilităţii asistenţei financiare a ONG-urilor din Republica Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 138-143. ISBN 978-9975-127-48-6.This paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and philanthropic activities on the financial results of the sponsors themselves. In a shorten form this paper describes the accounting mechanisms of above mentioned sources as a property of non-profit organizations, being recipients of material and financial philanthropic moneys. JEL M41
Rules, Principles and Good Practices in the Financial Reporting of Grant-Receiving NGOs.
Full text linkHAREA, Ruslan, GRAUR, Anatol. Reguli, principii și bune practici în raportarea financiară a ONG-urilor recipiente de granturi = Rules, Principles and Good Practices in the Financial Reporting of Grant-Receiving NGOs. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 240-246. ISBN 978-9975-155-25-0.This paper presents the rules involved in the typical reporting requirements of NGOs receiving grants from various international organizations. In addition, it is presented how to reflect the aspects of reporting the specific costs of carrying out projects financed from external donor sources. Ways of documenting and calculating specific eligible expenses for donors are presented. At the same time, it combines the rules of international donors with the provisions of the legislation in force on how to capitalize on funding from sources provided by external donors. JEL: M41
Modernization of taxation systems in the current economic context: factors and trends
Full text linkGRAUR, Anatol, HAREA, Ruslan. Modernizarea sistemelor de impozitare în condițiile actuale: factori și tendințe = Modernization of taxation systems in the current economic context: factors and trends. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 44-53. ISBN 978-9975-155-92-2 (PDF).This article defines the requirements for building an optimal tax system. The relationship between the development trends of the company and the applied model is revealed. The impact of the process of digitalization of the economy on modern tax instruments is analyzed. The focus is on e-invoicing, e-commerce and IT parks. CZU: 336.221.4:004.77(478); JEL: M41; DOI: 10.5281/zenodo.705978
Aspects Regarding the Accounting of Commercial Discounts
Full text linkHAREA, Ruslan, GRAUR, Anatol. Aspecte privind contabilizarea reducerilor comerciale = Aspects Regarding the Accounting of Commercial Discounts. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 137-142. ISBN 978-9975-75-989-2.This paper presents the types of commercial discounts and the modality of its accounting. In addition, it is presented the way of reflecting the sale operations in case those commercial discounts are made. In the article are characterized aspects of calculation of discount ratio. There are proposed modalities of documentation of discounts before and after the sale. The forms of discounts are analyzed through some examples, including real data. The contents of this paper are generalized in a scheme that presents some proposals regarding the improvement of discounts accounting that can be applied in the practice. JEL: M41; CZU: 657.442
Recunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”
Full text linkGRAUR, Anatol, BUGAN, Corneliu, HAREA, Ruslan. Recunoașterea veniturilor în cadrul campaniilor de fidelizare a clienților prin prisma IFRS15 “Venituri din contractele cu clienții”. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 108–113. ISBN 978-9975-127-59-2.This article is dedicated to a detailed analysis of the existing international accounting practice of loyalty programs, considering the IFRS 15 "Revenue from contracts with customers". The author offer a detailed analysis of revenue accounting in line with the adopted IFRS 15 standard. A special place is dedicated to how revenue is recognized in loyalty programs, there are some practical situations of revenue accounting. Examples of accounting for loyalty programs are presented and ways of solving emerging problems are suggested. CZU: 657.442:(658.89+658.82
Visions in the financial management and accounting of humanitarian aid in the current regional context
Full text linkHAREA, Ruslan, GRAUR, Anatol. Viziuni în gestiunea financiară și contabilitatea ajutoarelor umanitare în conjuctura regională actuală = Visions in the financial management and accounting of humanitarian aid in the current regional context. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 66-74. ISBN 978-9975-155-92-2 (PDF).This paper outlines the support provided by various donors in the form of humanitarian aid. In addition, the way in which the operations of receiving and financial management of humanitarian aid by different beneficiaries are reflected. The article characterizes aspects of calculating the value of goods offered and received in the form of humanitarian aid. Ways are proposed to document the receipt and distribution of humanitarian aid to different categories of beneficiaries. The contents of this paper are generalized in a diagram that presents the aspects regarding the tax side of the provision of aid and the beneficiaries of them. CZU: [339.726.2+364.424]:[005.915+657.4](478); JEL: M41; DOI: 10. 5281/zenodo.705981
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