| Articolul precedent |
| Articolul urmator |
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 648 18 |
| Ultima descărcare din IBN: 2024-10-19 09:54 |
| Căutarea după subiecte similare conform CZU |
| 657.05(091)(478) (1) |
| Contabilitate (1098) |
 SM ISO690:2012FRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Politici contabile: istorie şi actualitate. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 76-82. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||||
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| CZU: 657.05(091)(478) | ||||||||
| JEL: M 41 | ||||||||
| Pag. 76-82 | ||||||||
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 Descarcă PDF |
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| Rezumat | ||||||||
Currently, any company must develop, approve and apply its accounting policies, which, on the |
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| Cuvinte-cheie Accounting policy, Accounting Policies, Alternative variants, International Accounting Standards, National Accounting Standards |
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Dublin Core Export
<?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>Frecăuţeanu, A.</dc:creator> <dc:creator>Cojocari, V.</dc:creator> <dc:creator>Chişlaru, A.</dc:creator> <dc:date>2019</dc:date> <dc:description xml:lang='en'><p>Currently, any company must develop, approve and apply its accounting policies, which, on the<br />one hand, must comply with the applicable National Accounting Standards and the General Accounts Plan,<br />and on the other hand, the appropriate features of its work. After the adoption of the new standard, the rights<br />of subjects and their autonomy in this area became widespread. However, many problems, as in the past,<br />cannot be resolved (for example, accounting for the cost of agricultural machinery, repayment of loans in kind,<br />etc.) due to the restrictions introduced in paragraph 8 of the NАS "Accounting policies, changes in estimates<br />accounting, errors and subsequent events". That is why it is proposed to change this point and diversify the<br />information base in the event that new methods are developed that are not provided for by the current<br />regulatory framework. At the same time, in presenting our own developments, preference was given to the<br />descriptive method using the elements of comparison, analysis and deduction.</p></dc:description> <dc:source>Contabilitatea (Ediția 8) 76-82</dc:source> <dc:subject>Accounting policy</dc:subject> <dc:subject>Accounting Policies</dc:subject> <dc:subject>Alternative variants</dc:subject> <dc:subject>International Accounting Standards</dc:subject> <dc:subject>National Accounting Standards</dc:subject> <dc:title>Politici contabile: istorie şi actualitate</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>
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