PROBLEMATIC ASPECTS OF ACCOUNTING AT MOTOR TRANSPORT ENTERPRISES
MIHAIL GHERASIMOV
Assoc. Prof., PhD, Academy of Economic Studies of Moldova
ORCID: 0000-0001-5992-7298
Email: gherasimov.mihail.ivan@ase.md
DOI: https://doi.org/10.24818/cike2024.37
UDC: 657.4:[656.13:334.72](478)
Pages: 308–314
Abstract
Given Moldova’s legislative requirements on accounting and taxation following International Standards, several problems, discussed in this article, concerning accounting practices in motor transport enterprises remain unresolved. To address this, certain challenges and potential solutions are offered. The article mainly examines the correlation between theoretical and practical aspects of accounting in motor transport enterprises.
Keywords: motor transport, accounting, problems income expenses, standards, solutions
JEL Classification: M41