Browsing by Author "Raiețchi, Eugeniu"

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    CONTROLUL FINANCIAR – GARANȚIA SISTEMULUI FINANCIAR-BANCAR NAȚIONAL
    (CEP USM, 2017) Raiețchi, Eugeniu
    The article work reflects the scientific and practical researches of the author in the field of financial supervision over the activity of the commercial bank, which is a form of financial control. Taking into the account the standards and principles of the European Union in the field of supervision of commercial banks, the purpose of this research is complex, including comparative study of doctrines and the legislation of the Republic Moldova as well as those of countries concerning a legal phenomenon “the financial supervision of the commercial banks” in conditions of European integration process.
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    TENDINȚE ÎN DEZVOLTAREA RAPORTĂRII FINANCIARE
    (CEP USM, 2022) Raiețchi, Eugeniu
    The occurrence of several phenomena, both of economic and of other natures, with a significant impact on the business environment, entails the necessity to develop the reporting framework, which needs to adapt and to regulate methodologically the impact of these phenomena on the financial statements of the entities. Respectively, the financial reporting framework aims to follow the same development trend of the company, of the financial instruments, taking into account significant phenomens to which the entire society and the entity in particular are exposed. At the same time, the role of the authorities with responsibilities in the field of developing the reporting framework is to respond within a reasonable time to all these trends, which directly affects the quality of the reporting framework and the financial statements respectively.