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 930 72 |
| Ultima descărcare din IBN: 2024-04-24 12:07 |
 SM ISO690:2012TABAN, Elena. Conținutul și rolul bilanțului contabil in sistemul managerial al autorităților și instituțiilor publice. In: Teoria şi practica administrării publice, 19 mai 2017, Chișinău. Chișinău, Republica Moldova: S.C. „Elan Poligraf” S.R.L., 2017, pp. 400-404. ISBN 978-9975-3019-6-1. |
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| Teoria şi practica administrării publice 2017 | ||||||
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Conferința "Teoria şi practica administrării publice" Chișinău, Moldova, 19 mai 2017 | ||||||
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| Rezumat | ||||||
Starting from the 1st of January 2016, in Moldova entered into force new normative laws as a result of the implementation of Public Finances Reforms [2, 3, 4] which implies a new form for the balance sheet – FD-41. In practice, during the fulfillment of the new form occur some problems among which the main are: calculation of certain indicators of the balance sheet; correlation of indicators from the balance sheet with the indicators from the register / book keeping notes, verification balance sheet and/or the ledger; the method of recording the operations corresponding to the balance sheet reform. In conclusion the author suggests the way of solving the issues discussed in the article. |
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