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| Ultima descărcare din IBN: 2024-04-25 12:03 |
 SM ISO690:2012LUNGU, Daniela, ŢIRIULNICOV, Natalia. Modul de contabilizare a modificărilor capitalului social. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 19, 16-17 aprilie 2021, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2021, Ediţia 19, Vol.2, pp. 111-114. ISBN 978-9975-155-42-7 (PDF).. 10.5281/zenodo.5669883 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion ştiinţific al tinerilor cercetători Ediţia 19, Vol.2, 2021 |
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Simpozionul "Simpozion ştiinţific al tinerilor cercetători" 19, Chişinău, Moldova, 16-17 aprilie 2021 | ||||||
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| JEL: M 41 | ||||||
| Pag. 111-114 | ||||||
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| Rezumat | ||||||
In the accounting regulations, changes were made to the operations related to changes in the social capital, in particular which refers to: cancellation of account 312 ,,Additional capital", introduction of the new account 317,,Capital premiums” which is used to account for changes in social capital and concretization of the additional information regarding the own capital, to be presented in the explanatory note of the entities that prepare complete financial statements. |
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| Cuvinte-cheie social capital, accounting, modification, additional capital, shares, capital premiums. |
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