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657.4:332.834.6(478) (1) |
Contabilitate (942) |
Economia fondului de locuințe (35) |
SM ISO690:2012 ŢUGULSCHI, Iuliana. Aspecte ale contabilității în asociațiile de coproprietari in condominium. In: International scientific conference on accounting, ISCA 2022, Ed. XI Edition, 1-2 aprilie 2022, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2022, pp. 98-104. ISBN 978-9975-155-92-2. DOI: https://doi.org/10.5281/zenodo.7059980 |
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International scientific conference on accounting, ISCA 2022 2022 | ||||||
Conferința "International scientific conference on accounting" XI Edition, Chişinău, Moldova, 1-2 aprilie 2022 | ||||||
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DOI:https://doi.org/10.5281/zenodo.7059980 | ||||||
CZU: 657.4:332.834.6(478) | ||||||
JEL: M40, 41 | ||||||
Pag. 98-104 | ||||||
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In the condominium co-owners associations there are a number of accounting features regarding the specifics of the existing operations between the association and its members, as well as those related to the administration and maintenance of the condominium. This article examines issues related to the accounting of expenditure on housing maintenance services, and in particular on the collection operations, distribution and encashment of municipal and non-municipal services from members of the association through third parties. |
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Cuvinte-cheie asociație de coproprietari, condominiu, proprietate comună, organizaţie necomercială, mijloace cu destinației specială |
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