1,720,969 research outputs found
Aspecte teoretice şi practice ale contabilităţii provizioanelor
Get PDFPOPOVICI, Angela. Aspecte teoretice şi practice ale contabilităţii provizioanelor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 100-103. ISBN 978-9975-75-619-8.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, the recognition and evaluation of provisions, the estimation of the tax consequences and the identification of provisions’ information in the financial statements. CZU: 657.41/.45
Consideraţii privind contabilitatea costurilor lucrărilor de construcție
Get PDFPOPOVICI, Angela. Consideraţii privind contabilitatea costurilor lucrărilor de construcție. 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. 137-139. ISBN 978-9975-4242-7-1.The article emphasizes the issues referred to the organization of the analytical bookkeeping of the performed operations, the identification of the costs’ structure, the selection of the accounting’s object, the evaluation of the performed operations, and the selection of the accounting bookkeeping method of the production costs. There is analyzed the current bookkeeping‘s method of the construction works costs and concluded to be necessary to make an improvement in accordance with the global practice and the international financial reporting standards
Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale
Get PDFPOPOVICI, Angela. Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 89-95. ISBN 978-9975-75-750-8.Temporary premises/structures and special equipment represent one of the main accounting items of any entity performing construction works. The Article deals with the major issues arising when it comes to accounting of such premises/structures and special equipment: identification of items to be included in the composition of premises/structures and special equipment; recognising and assessing the premises/structures and special equipment; accounting of entry operations and putting into use/commissioning the premises/structures and special equipment; computing the wear and tear of premises/structures and special equipment; displaying the data on premises/structures and special equipment in Financial Statements
Unele probleme privind predarea disciplinei „Contabilitatea în construcţii” conform noilor SNC
Get PDFPOPOVICI, Angela. Unele probleme privind predarea disciplinei „Contabilitatea în construcţii” conform noilor SNC. In: Predarea-învăţarea disciplinelor de contabilitate, audit şi analiză economică în contextul noilor reglementări [online]: conf. naţ. didactico-şt., 27 febr. 2014. Chişinău: ASEM, 2014, pp. 48-51. ISBN 978-9975-75-679-2.On 01.01.2014 the new national accounting regulations which include 16 NSA, two methodical indications and the general Chart of accounts came into force. On this background, there is a necessity to improve the teaching process of all the accounting courses, inclusively the construction accounting course. The article expounds some issues related to the teaching of the construction accounting course, the main of which are: the revision of the syllabus; the refreshment of the course notes, problems, study cases and other teaching materials; the supplementation of the master thesis subjects; the improvement of the final tests for the master students, etc
Considerații privind contabilitatea costurilor în organizațiile de construcții conform noilor SNC
Get PDFPOPOVICI, Angela. Considerații privind contabilitatea costurilor în organizațiile de construcții conform noilor SNC. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 174-177. ISBN 978-9975-75-710-2.The issues of the accounting of the production costs in the construction organizations are examined in the article and refer to the next main approaches: the classification and composition of the costs; the criteria of recognition of the costs; - the rules of evaluation of the costs; the costs’ bookkeeping. There are formulated some recommendations about the improvement of the accounting of the production costs depending on the specific activities and informational necessities of the construction organizations
Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale
Get PDFNEDERIŢA, Alexandru, POPOVICI, Angela. Aspecte noi privind contabilitatea imobilizărilor necorporale şi corporale. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 531-539. ISBN 978-9975-75-968-7.Reviewed as part of this article, are the new aspects related to the accounting treatment of tangible and intangible assets, specifically referred to as follows: description of the specifics of intangible assets book entry operations; identification of costs not included into the book value of intangible assets; practical application of the revaluation model; structuring a new composition of tangible and intangible assets; explaining accounting rules for investment properties; establishing a range of information concerning the assets due to be mirrored in the financial statements. These aspects are stemming from the Directive 2013/34/UE and shall become effective as of 1 January 2020. JEL: M-41
Aspecte noi privind raportarea financiară a entităților din Republica Moldova
Get PDFNEDERIȚA, Alexandru, POPOVICI, Angela. Aspecte noi privind raportarea financiară a entităților din Republica Moldova. = New Matter Related to Financial Reporting of Moldovan Entities. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 175-183. ISBN 978-9975-155-25-0.This Article tackles the basic content of the financial statement new format and the interconnection of indicators thereof with the accounts. These financial statements have been developed in compliance with the provisions of Directive 2013/34/EU, and shall be submitted by the Moldovan economic entities as of the 2020 reporting period. Unlike the financial statements drafted before 1 January 2020, the formats of Balance Sheet, Profit and Loss Statement and Statement of Changes in Equity have been revised in full, while the format of the Cash Flows Statement has been subjected to minor amendments
Unele probleme ale contabilităţii provizioanelor
Get PDFPOPOVICI, Angela. Unele probleme ale contabilităţii provizioanelor. 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. 97-104. E-ISBN 978-9975-75-932-8.The research timeliness follows from the need to improve the accounting for provisions in line with the EU Directives and with the IFRS. The Article is aimed to perform a critical review of the field-related literature and the European and international accounting rules, to present the provisions related data mirrored in the financial statements, and to lay down recommendations for their improvement. Research Method. The subject-matter dialectical approach has been used during the research, as well as the methods specific for economic subjects, such as observation, selection, grouping, comparison, etc. Outcomes. Developing the recommendations in respect of: the setting of provisions composition; the recognition and evaluation of provisions in compliance with the national and international accounting regulations; the booking of the operations for provisions setting, using and cancelling; the identification of data on provisions to be displayed in financial statements. JEL: M-4
Evoluția reglementărilor cu privire la conturile consolidate ale grupurilor financiar-industriale
Get PDFCURAGĂU, Natalia, POPOVICI, Angela. Evolution of legislation on the consolidated accounts of financial-industrial groups = Evoluția reglementărilor cu privire la conturile consolidate ale grupurilor financiar-industriale. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 115-121. ISBN 978-9975-155-66-3.The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the protection of the rights and legitimate interests of members of financial and industrial groups, including regulating the aggregation and presentation of information about the companies of the group in consolidated financial statements. The company that controls the financial and industrial group is liable for its obligations with all property belonging to it on the basis of property rights and is not responsible for the obligations of the members of the financial and industrial group. The specifics of the responsibility of the parent organization and members of the financial and industrial group are established in the agreement on the creation of the group. DOI: https://doi.org/10.53486/9789975155663.13; CZU: 657.375.6; JEL: M41
Aspecte contabile și fiscale ale beneficiilor angajaților
Get PDFPOPOVICI, Angela, BORDEA, Olga. Accounting and tax issues referring to employee benefits = Aspecte contabile și fiscale ale beneficiilor angajaților. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 327-337. ISBN 978-9975-155-87-8 (PDF).Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires attention and dedication, as it involves costs, their control in terms of accounting and taxation. In this article there were identified some motivational benefits for employees, their accounting record and fiscal subordination. Both monetary and non-monetary benefits were analyzed, observing the basic rules to which they are subject. Analyzing the fiscal code, the labor code and other normative acts, it was possible to delimit characteristics specific to each type of benefit agreement, as a result, it was concluded on the complexity of these forms of employee encouragement. It was found that the expenses with the employees represent some necessary, useful expenses, which contribute to the well-being and the maintenance of the harmonious relations in the entity and to its progress. CZU: 657.446:005.954.6(478); JEL: M00, M41, M49, Q56; DOI 10.5281/zenodo.675807
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