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 1147 115 |
| Ultima descărcare din IBN: 2024-04-30 12:15 |
| Căutarea după subiecte similare conform CZU |
| 336.148+657.6 (7) |
| Public sector finance. Government finance in general (263) |
| Accountancy (945) |
 SM ISO690:2012ZLATINA, Natalia, MANOLI, Mihail. Consideraţii privind locul inventarierii în corectitudinea informaţiilor cuprinse în situaţiile financiare. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2015, nr. 1, pp. 106-113. ISSN 1857-1433. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
| Numărul 1 / 2015 / ISSN 1857-1433 | ||||||
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| CZU: 336.148+657.6 | ||||||
| Pag. 106-113 | ||||||
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| Rezumat | ||||||
Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. In the charge of all entities, arise the obligation to carry out the annual heritage inventory, for the purpose of reporting the true image of the financial position and the performance of those. Within this process, the inventory is one of the most complex parts, especially through the tax and accounting treatment to be considered in function of the obtained results. The present article deals with the role of activities concerning heritage inventory and the way in which legally the differences found in accounting can be treated. |
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| Cuvinte-cheie inventariere, contabilitate, diferenţe de inventar, situaţii financiare. |
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