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| Ultima descărcare din IBN: 2023-05-06 17:21 |
 SM ISO690:2012BAJAN, Maia, LAZARI, Liliana, GRIGOROI, Lilia. Loan accounting: financial assets versus financial liabilities. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, Ed. Ediția 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a, p. 39. ISBN 978-9975-155-93-9. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 26-a, 2022 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Ediția 26, Chişinău, Moldova, 23-24 septembrie 2022 | ||||||
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| JEL: M41 | ||||||
| Pag. 39-39 | ||||||
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Loans, having the role of a financial instrument, based on a contract are simultaneously generated as financial assets for one entity and financial liabilities or equity for another entity. Thus, granted loans fulfill the role of financial assets, and received loans – financial liabilities. The purpose of this article is to examine the accounting aspects of the problems and particularities arising both at the entity that recognizes financial assets and at the entity that records financial liabilities. |
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| Cuvinte-cheie loan, financial instrument, financial asset, financial investment, financial debt |
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