Modul de contabilizare a modificărilor capitalului social

dc.contributor.author	Lungu, Daniela
dc.date.accessioned	2021-12-07T07:04:09Z
dc.date.available	2021-12-07T07:04:09Z
dc.date.issued	2021-04
dc.identifier.isbn	978-9975-155-42-7
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1467
dc.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.	en_US
dc.description.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.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	social capital	en_US
dc.subject	accounting	en_US
dc.subject	modification	en_US
dc.subject	additional capital	en_US
dc.subject	shares	en_US
dc.subject	capital premiums	en_US
dc.title	Modul de contabilizare a modificărilor capitalului social	en_US
dc.title.alternative	Accounting for Changes in Social Capital	en_US
dc.type	Article	en_US