Browsing by Author "Rotaru, Daniela"

Now showing items 1-3 of 3

Accounting for operational leases according to NAS and international practices

Lazari, Liliana; Rotaru, Daniela (ASEM, 2017-11)

Operational lease is considered to be leasing under which the risks and benefits associated with the use and ownership of the leased assets are going to the lessor. This research is focused on the fact that the study of ...
Contabilitatea cheltuielilor conform noilor reglementărilor naţionale

Rotaru, Daniela (ASEM, 2020-03)

Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, ...
Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor

Curagău, Natalia; Rotaru, Daniela (ASEM, 2019-03-15)

Accounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be ...

Now showing items 1-3 of 3

Search DSpace