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Author: search.filters.author.Ungureanu, VioricaSubject: search.filters.subject.accounting

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    Methodological aspects of the optimization of the accounting model of the entities under the conditions of the venture activity
    (CEP USM, 2024-10-24) Ungureanu, Viorica
    This study aims to explore the methodological aspects of optimizing the accounting model for entities engaged in venture activities, focusing on improving financial transparency and decision-making.
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    CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE
    (CEP USM, 2024-11-07) Ungureanu, Viorica
    Accounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.
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    PERFORMANȚE INOVAȚIONALE ÎN PRACTICA PROFESIEI CONTABILE ÎN REPUBLICA MOLDOVA
    (CEP USM, 2022) Ungureanu, Viorica
    Science is determined by innovation, and accounting is no exception. The professional reasoning in organizing the accounting activity within each entity in any field of the national economy, presupposes the implementation of technologies, innovations and the application of National Accounting Standards, IAS / IFRS, which can be influenced by taxation, level of experience, the quality of financial audit, as well as the attitude towards risk. The slowdown in the implementation of technologies and standards in the case of the Republic of Moldova has been influenced by the complexity of the adoption and implementation of IAS / IFRS, the imbalance of internal versus external beneficiaries, and the costs of implementing advanced technologies or innovations. The influence of factors (bureaucracy, formalism and professionalism) on the supervisory bodies of the Republic of Moldova has contributed to the slowdown in the full adoption of IAS / IFRS and innovations or technologies. The required direction at the moment is the digital domain, entities transiting from physical work in the office to the remote one, and which requires the moment of transition to the online environment of tools necessary for connection through technologies, to ensure data protection and to protect against cyber attacks. In this context, the emergence of several venture capital firms is possible. Every innovative idea needs to be reflected in Accounting Reports and Balance Sheets, for these reasons accounting is bound to crystallize truthful and current information, based on fair and true value.