Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Evaluarea la valoarea justă ca o condiţie prealabilă pentru eficacitatea contabilităţii în activitatea venture(CEP USM, 2023-07-24) Ungureanu, VioricaThe trend of innovations pushes all the subjects involved to find quick and beneficial solutions for their implementation to obtain the desired profitability both at the country and entity levels. In the study, the author formulated a hypothesis: in order to obtain financing with venture capital but also the correct accounting of all operations related to the implementation stages of innovative projects, it is necessary to present, to investors and other users, truthful accounting information and reliable, which is based on the concept of fair value according to international accounting standards. Valuation of innovative projects at fair value is a prerequisite for the effectiveness of accounting under the conditions of venture activity.Item PERFORMANȚE INOVAȚIONALE ÎN PRACTICA PROFESIEI CONTABILE ÎN REPUBLICA MOLDOVA(CEP USM, 2022) Ungureanu, VioricaScience 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.