Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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CONTABILITATEA CREATIVĂ CA OBIECT AL AUDITULUI FINANCIAR, PRACTICI SPECIFICE DE EXERCITARE ALE ACESTUIA
(CEP USM, 2021) Calancea, Eugenia
This article aims to define the notion of creative accounting, alongside with the specific risks and consequences of usage of the creative accounting practices by the firms. There is also presented the actuality of the topic, the main reasons why accounting professionals may use these techniques, the double perspective of creative accounting and the main instruments that may be applied in order to mitigate the bad practices. One of the important role in identification and mitigation of the creative accounting practices are the high quality audit procedures performed throughout the audit engagemen.
CONTABILITATEA ȘI AUDITUL MIJLOACELOR FIXE
(CEP USM, 2016) Calancea, Eugenia
The importance of accounting of property, plant and equipment caption results from the essential role played by these within the activity of entities from Republic of Moldova. Field of study is concentrated on disclosure of the property, plant and equipment accounting and presenting the approach used to organize accounting of pp&e according to new National Accounting Standards, applicable from 1 January 2014 at the Joint-Stock Company “Drumuri Ialoveni”.