Abstract:
In the accounting regulations, changes were made to the operations related to changes in the social capital, in particular which refers to: cancellation of account 312 ,,Additional capital", introduction of the new account 317,,Capital premiums” which is used to account for changes in social capital and concretization of the additional information regarding the own capital, to be presented in the explanatory note of the entities that prepare complete financial statements JEL: M 41.
Description:
LUNGU, Daniela. Modul de contabilizare a modificărilor capitalului social = Accounting for Changes in Social Capital. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 111-114. ISBN 978-9975-155-42-7.
