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| Ultima descărcare din IBN: 2024-04-20 17:52 |
 SM ISO690:2012TABAN, Elena. Considerații privind contabiliatea resurselor minerale. In: Mediul şi dezvoltarea durabilă,: conferinţă ştiinţifică naţională cu participare internaţională, Ed. 4, 25-28 octombrie 2018, Chişinău. Chişinău: Tipografia UST, 2018, Ediţia 4, pp. 142-146. |
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| Mediul şi dezvoltarea durabilă, Ediţia 4, 2018 |
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Conferința "Mediul şi dezvoltarea durabilă, " 4, Chişinău, Moldova, 25-28 octombrie 2018 | ||||||
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This article discusses the main issues that arise in accounting for mineral resources: recognition, assessment, reflection in accounts, disclosure in the financial statements. Recommendations are made to improve the accounting of these resources related to the delimitation of mineral resources by operating costs, to the establishment of the correspondence of the accounts related to the operations of entry, exploitation and recognition of mineral resources in accordance with the requirements of the national and international accounting regulations. |
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| Cuvinte-cheie accounting, Costs, mineral resources, informations, financial statements |
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