Each economic entity is entitled and, at the same time, obliged to monitor its assets that are exposed to a series of flows, which directly contribute to the achievement of the primary objective - profit generation. Financial statements are the basic element that diagnoses the state of economic...

The goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated...

The goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated...

The term ,,audit” is related to the development of entities with the delimitation of the competencies and responsibilities of managers from that of owners, as well as the complexity of transactions, performed by entities and the development of the economic business environment. The emergence...

Cash, as a means of money, is a mandatory component of the accounting system because accounting can only work with values, through which take place the generalization and expression of the reality of economic phenomena. From the point of view of cash classification, depending on the...

In this article, the authors describe some approaches to medicine price formation in the Republic of Moldova. Following the study, we can say that the health system of the Republic of Moldova (Moldova) is part of the social sphere, and medicines are an important element in the treatment of...

Due to the accelerated development of technological innovations, the accounting profession is undergoing changes. Studies conducted by research offices worldwide have shown that a significant transformation of the profession is anticipated in the upcoming years. Thus, there is a tendency to...

Cash, as a means of money, is a mandatory component of the accounting system because accounting can only work with values, through which take place the generalization and expression of the reality of economic phenomena. From the point of view of cash classification, depending on the...

Today, organisations are increasingly concerned about the environmental impact of their activities. They strive to achieve new environmental performances by minimising the adverse effects of industrial-type development on the environment. This research takes an exploratory approach, reviewing...