| Articolul precedent |
| Articolul urmator |
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 653 18 |
| Ultima descărcare din IBN: 2024-10-19 09:54 |
| Căutarea după subiecte similare conform CZU |
| 657.05(091)(478) (1) |
| Accountancy (1098) |
 SM ISO690:2012FRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Politici contabile: istorie şi actualitate. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 76-82. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||||
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| CZU: 657.05(091)(478) | ||||||||
| JEL: M 41 | ||||||||
| Pag. 76-82 | ||||||||
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| Rezumat | ||||||||
Currently, any company must develop, approve and apply its accounting policies, which, on the |
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| Cuvinte-cheie Accounting policy, Accounting Policies, Alternative variants, International Accounting Standards, National Accounting Standards |
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DataCite XML Export
<?xml version='1.0' encoding='utf-8'?> <resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'> <creators> <creator> <creatorName>Frecăuţeanu, A.</creatorName> <affiliation>Universitatea Agrară de Stat din Moldova, Moldova, Republica</affiliation> </creator> <creator> <creatorName>Cojocari, V.</creatorName> <affiliation>Universitatea Agrară de Stat din Moldova, Moldova, Republica</affiliation> </creator> <creator> <creatorName>Chişlaru, A.</creatorName> <affiliation>Universitatea Agrară de Stat din Moldova, Moldova, Republica</affiliation> </creator> </creators> <titles> <title xml:lang='ro'>Politici contabile: istorie şi actualitate</title> </titles> <publisher>Instrumentul Bibliometric National</publisher> <publicationYear>2019</publicationYear> <relatedIdentifier relatedIdentifierType='ISBN' relationType='IsPartOf'>978-9975-127-67-7</relatedIdentifier> <subjects> <subject>Accounting policy</subject> <subject>Accounting Policies</subject> <subject>Alternative variants</subject> <subject>International Accounting Standards</subject> <subject>National Accounting Standards</subject> <subject schemeURI='http://udcdata.info/' subjectScheme='UDC'>657.05(091)(478)</subject> </subjects> <dates> <date dateType='Issued'>2019</date> </dates> <resourceType resourceTypeGeneral='Text'>Conference Paper</resourceType> <descriptions> <description xml:lang='en' descriptionType='Abstract'><p>Currently, any company must develop, approve and apply its accounting policies, which, on the<br />one hand, must comply with the applicable National Accounting Standards and the General Accounts Plan,<br />and on the other hand, the appropriate features of its work. After the adoption of the new standard, the rights<br />of subjects and their autonomy in this area became widespread. However, many problems, as in the past,<br />cannot be resolved (for example, accounting for the cost of agricultural machinery, repayment of loans in kind,<br />etc.) due to the restrictions introduced in paragraph 8 of the NАS "Accounting policies, changes in estimates<br />accounting, errors and subsequent events". That is why it is proposed to change this point and diversify the<br />information base in the event that new methods are developed that are not provided for by the current<br />regulatory framework. At the same time, in presenting our own developments, preference was given to the<br />descriptive method using the elements of comparison, analysis and deduction.</p></description> </descriptions> <formats> <format>application/pdf</format> </formats> </resource>
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