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| Ultima descărcare din IBN: 2024-04-17 22:52 |
 SM ISO690:2012NEDERIŢA, Alexandru. Aspecte noi privind reglementarea normativă a contabilităţii în Republica Moldova. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 1, pp. 166-173. ISSN 1857-1433. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
| Numărul 1 / 2014 / ISSN 1857-1433 | ||||||
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| Pag. 166-173 | ||||||
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In the article are examined the composition and application methods of the main elements of the statutory regulation system of Moldavian entities’ accounting which include: accounting law, international financial reporting standards, national accounting standards, methodical indications and the general chart of accounts. The problems of development of accounting policies, recommendations of improvement of the national accounting rules and their connection with international standards are discussed in the article. |
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| Cuvinte-cheie elemente contabile, politici contabile, fapte economice, plan de conturi, reglementare normativă |
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