Articolul precedent |
Articolul urmator |
580 14 |
Ultima descărcare din IBN: 2024-04-08 11:22 |
Căutarea după subiecte similare conform CZU |
631.111 (27) |
Conducerea și organizarea fermelor (488) |
SM ISO690:2012 FRECĂUŢEANU, Alexandru, ROMANCIUC, Andrei. Particularităţile terenurilor ca obiecte contabile şi clasificarea acestora. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 51-54. ISBN 978-9975-64-244-6. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Contabilitate Vol.32, 2013 |
||||||
Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
|
||||||
CZU: 631.111 | ||||||
Pag. 51-54 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The accounting aspect is land some long-term tangible assets that have a number of distinguishing features: origin unrelated to work, character property, unlimited useful life, fertility measured by reliability, etc.. In appearance they are associated with the earth's crust at the level of soil and should not be confused with basements. Last is the crust beneath the soil and extend to depths accessible to geological exploration and exploitation. It is these circumstances must be based on land classification and opening sub-asset account 122 „Land”. The current under account 3 „Land of diggings” is based on erroneous assumptions and must be annulled. |
||||||
Cuvinte-cheie Fertility, land, Long-term tangible assets, real estate, Underground deposits |
||||||
|