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![]() NEDERIŢA, Alexandru. Probleme actuale ale contabilităţii organizaţiilor necomerciale
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2013, nr. 11, pp. 143-150. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 11 / 2013 / ISSN 1857-1433 | ||||||
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Pag. 143-150 | ||||||
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The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements presentation system; the selection of the method of recognition and evaluation of the accounting elements; the setting of the format and development of the financial statement. There are also specified the particularities and the directions of improvement of the economic operations accounting of the non-commercial organizations according to the national and international accounting regulations. |
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Cuvinte-cheie organizaţie necomercială, elemente contabile, politica de contabilitate, fapte economice, sistem contabil |
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<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Nederiţa, A.</dc:creator> <dc:date>2013-06-04</dc:date> <dc:description xml:lang='en'>The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements presentation system; the selection of the method of recognition and evaluation of the accounting elements; the setting of the format and development of the financial statement. There are also specified the particularities and the directions of improvement of the economic operations accounting of the non-commercial organizations according to the national and international accounting regulations.</dc:description> <dc:source>Analele Ştiinţifice ale Academiei de Studii Economice din Moldova (11) 143-150</dc:source> <dc:subject>organizaţie necomercială</dc:subject> <dc:subject>politica de contabilitate</dc:subject> <dc:subject>elemente contabile</dc:subject> <dc:subject>fapte economice</dc:subject> <dc:subject>sistem contabil</dc:subject> <dc:title>Probleme actuale ale contabilităţii organizaţiilor necomerciale </dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>