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Ultima descărcare din IBN: 2023-07-28 15:26 |
SM ISO690:2012 ЩЕРБАТЮК, Василий. Вопросы развития национальной учетно-экономической системы. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: Cu ocazia aniversării a 65 de ani de la fondarea Facultăţii de Ştiinţe Economice, Ed. 1, 2-3 noiembrie 2018, Chisinău. Chișinău: Institutul Patrimoniului Cultural, 2018, pp. 214-219. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2018 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" 1, Chisinău, Moldova, 2-3 noiembrie 2018 | ||||||
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Pag. 214-219 | ||||||
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Rezumat | ||||||
One of the important methods of accounting for economic activities of enterprises of a market economy are accounts, which determines the relevance and practical significance of this article. It gives a brief description of accounts, shows their types in accounting theory and practice, as well as links to double-entry business operations, reveals its control and cognitive value. The modern system of Moldovan accounting accounts was critically analyzed, proposals for its further development were made and justified in the context of transition to International Financial Reporting Standards. |
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Cuvinte-cheie accounting, his accounts, their general plan |
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