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SM ISO690:2012 STRATULAT, Natalia, POLOMOŞNÎH, Alexandr. Порядок бухгалтерского учёта невостребованных налоговых убытков предприятий в условиях реорганизации. In: Studia Universitatis Moldaviae (Seria Ştiinţe Exacte şi Economice), 2007, nr. 2, pp. 203-206. ISSN 1857-2073. |
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Studia Universitatis Moldaviae (Seria Ştiinţe Exacte şi Economice) | ||||||
Numărul 2 / 2007 / ISSN 1857-2073 /ISSNe 2345-1033 | ||||||
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Pag. 203-206 | ||||||
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În economia de tranziţie este inevitabil procesul de rerepartizare a capitalului, inclusiv reorganizarea întreprinderilor.
În articol sunt examinate cinci forme de reorganizare, reglementate de normele legislative ale Republicii Moldova – Codul civil, Codul fiscal şi alte acte normative, fiind prezentate diferite viziuni aferente situaţiei economice respective, viziunea proprie a autorilor. Sunt propuse soluţii de îmbunătăţire a situaţiei. Se fac concluzii referitor la cele mai eficiente instrumente de scoatere a întreprinderilor din criză. |
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