Articolul precedent |
Articolul urmator |
102 6 |
Ultima descărcare din IBN: 2024-06-01 16:24 |
Căutarea după subiecte similare conform CZU |
657.446:061.2(478) (1) |
Contabilitate (953) |
Organizații non-guvernamentale și tipuri de cooperare (109) |
SM ISO690:2012 CAUŞ, Lidia, POPOVICI, Angela. Special aspects of accounting and reporting expenses in non-commercial organizations. In: Competitivitatea şi inovarea în economia cunoaşterii, Ed. 27, 22-23 septembrie 2023, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediţia a 27-a , pp. 375-386. DOI: https://doi.org/10.53486/cike2023.38 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 27-a , 2023 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" 27, Chişinău, Moldova, 22-23 septembrie 2023 | ||||||
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DOI:https://doi.org/10.53486/cike2023.38 | ||||||
CZU: 657.446:061.2(478) | ||||||
JEL: M41 | ||||||
Pag. 375-386 | ||||||
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Rezumat | ||||||
Expenses in non-commercial organizations represent important accounting elements involved in the entities' activities. In the accounting practice of these organizations, there are multiple issues regarding the accounting of expenses. Within the accounting of these elements, problems related to the recognition and use of accounting accounts for expense tracking must be resolved. To address the mentioned issues, it is recommended to specify the recognition and evaluation of expenses in accordance with the specific activities of non-commercial organizations. Additionally, it is crucial to reflect the accounting recording schemes for expense tracking based on the peculiarities of non-commercial entities' activities. |
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Cuvinte-cheie non-commercial organization, earmarked funds, Expenses, income and expense statement |
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