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| Ultima descărcare din IBN: 2024-03-21 19:57 |
 SM ISO690:2012FRUMUSACHI, Ludmila, ŞARGU, Nicu Constantin. Unele aspecte privind contabilitatea și auditul imobilizărilor corporale. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 23. ISBN 978-9975-142-57-1. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019 | ||||||
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Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" Chisinău, Moldova, 1-2 noiembrie 2019 | ||||||
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| Pag. 23-23 | ||||||
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Tangible assets in many economic entities occupy a prime place compared to their other assets, especially within the micro and small entities, which predominate in the Republic of Moldova. Given this research, it started from the need to reflect some important aspects regarding the accounting and the audit of the tangible assets, in the context of the current normative changes. The correct regulation of the accounting and the audit of the tangible assets will satisfy the users with the necessary information to make the decisions. Among the factors that come in assuring the accounting truth about the tangible assets are the verification of the data by the audit. Thus, the authors analyzed the native literature, as well as the normative acts that regulate them. |
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| Cuvinte-cheie tangible fixed assets, entry cost, tangible fixed assets audit, Fixed assets |
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