| Articolul precedent |
| Articolul urmator |
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| Ultima descărcare din IBN: 2023-12-08 14:52 |
| Căutarea după subiecte similare conform CZU |
| 657.471.1 (22) |
| Contabilitate (940) |
 SM ISO690:2012ŞEVCIUC, Tatiana. Contabilitatea consumurilor aferente extragerii resurselor naturale. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 85-89. ISBN 978-9975-64-244-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.32, 2013 |
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Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
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| CZU: 657.471.1 | ||||||
| Pag. 85-89 | ||||||
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| Rezumat | ||||||
According to the specialized literature there are no investigations connected to the accounting of afferent consumptions natural resources extraction. Authors suggestions concerning this issue are presented in a summarized way, referring only to some aspects of accounting, without considering the peculiarities of natural resources extraction. It should be mentioned that some suggestions are dubious, since they are based on economically argumented support and neglect the basic principles of accounting. Therefore the article is meant to reflect the accounting for the consumption of natural resources extraction, taking into account the peculiarities of their extraction - open and/or closed extraction. |
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| Cuvinte-cheie Closed extraction, Consumption extraction, International Accounting Standards, Natural resources, Open extraction |
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