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<creators>
<creator>
<creatorName>Popovici, A.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2015</publicationYear>
<relatedIdentifier relatedIdentifierType='ISBN' relationType='IsPartOf'>978-9975-75-755-3</relatedIdentifier>
<subjects>
<subject>contracte de construcţii</subject>
<subject>construcţii și dispozitive speciale provizorii</subject>
<subject>uzura
construcțiilor și dispozitivelor speciale</subject>
</subjects>
<dates>
<date dateType='Issued'>2015</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Conference Paper</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'><p>Temporary premises/structures and special equipment represent one of the main accounting<br />items of any entity performing construction works. The Article deals with the major issues arising<br />when it comes to accounting of such premises/structures and special equipment:<br />- identification of items to be included in the composition of premises/structures and special<br />equipment;<br />- recognising and assessing the premises/structures and special equipment;<br />- accounting of entry operations and putting into use/commissioning the premises/structures<br />and special equipment;<br />- computing the wear and tear of premises/structures and special equipment;<br />- displaying the data on premises/structures and special equipment in Financial Statements.</p></description>
</descriptions>
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<format>application/pdf</format>
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</resource>