Advanced Search Results For "Alexandru LEAHOVCENCO"
Applying IFRS for accounting of cryptocurrencies
Publication Type: Academic Journal
Source(s): Eastern European Journal of Regional Studies, Vol 6, Iss 2, Pp 108-116 (2020)
Abstract: This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose these issues. The article also ...
Features of intellectual property reflection in accounting and in financial statements
Publication Type: Academic Journal
Source(s): Eastern European Journal of Regional Studies, Vol 6, Iss 1, Pp 102-112 (2020)
Abstract: Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of intellectual property in the acco...
DIGITAL TRANSFORMATION OF INTERNATIONAL TRADE
Publication Type: Academic Journal
Source(s): Economica, Vol 3, Iss 113, Pp 128-143 (2020)
Abstract: In the contemporary world, with all its challenges, it is difficult to detect trends in any field. The rapid development of information technologies has caused a huge wave of information, which in turn has affected the methods of its processing an...
Regulatory Cybersecurity in the European Union and the Republic of Moldova
Publication Type: Academic Journal
Source(s): CSIE Working Papers Series, Iss 14, Pp 6-14 (2019)
Abstract: The rapid development of information technology leads to various opportunities for both individuals and businesses to conduct including financial transactions through the Internet. In such circumstances, cyber security issues become very relevant. In t...
Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
Publication Type: Academic Journal
Source(s): CSIE Working Papers Series, Iss 8, Pp 21-28 (2018)
Abstract: This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new ...
Digital Economy: Development Prospects in the European Union and the Republic of Moldova
Publication Type: Academic Journal
Source(s): CSIE Working Papers Series, Iss 8, Pp 29-36 (2018)
Abstract: This article focuses on issues related to digital economy. The European Union adopted and implements „Digital Agenda for Europe” constantly adjusting its priorities to the new circumstances. The government of the Republic of Moldova approved the Nation...
CYBERSECURITY AS A FUNDAMENTAL ELEMENT OF THE DIGITAL ECONOMY.
Publication Type: Academic Journal
Source(s): MEST Journal. 2021, Vol. 9 Issue 1, p97-105. 9p.
Abstract: The development of the digital economy is inextricably linked to cybersecurity. The article discusses issues related to the definition of cybersecurity, its elements, and examines data on cyber-attacks. The analysis of the tightness of the relationship...
About the Role of Cloud Computing Data Processing and Blockchain Technology for Accountants and Auditors.
Publication Type: Conference
Source(s): Proceedings of the International Conference on Application of Information & Communication Technology & Statistics in Economy & Education; 2017, p372-376, 5p
Abstract: Copyright of Proceedings of the International Conference on Application of Information & Communication Technology & Statistics in Economy & Education is the property of Proceedings of the International Conference on Application of Information & Communi...
Kripto Varlıkların Muhasebeleştirilmesi Üzerine Bir İçerik Analizi.
Publication Type: Academic Journal
Source(s): Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS). 2023, Vol. 16 Issue 1, p157-183. 27p.
Abstract: Kripto varlıklar ile ilgili birçok ülkede yasal bir düzenleme bulunmaması, kripto varlık kullanıcılarının kripto varlıkları hangi grup içerisinde ve hangi kalemlerde nasıl muhasebeleştirileceği hususunda tereddüt yaşamalarına sebep olmaktadır. Yapılan ...