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Aspecte cheie privind contabilitatea împrumuturilor

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dc.contributor.author Potorac, Sorina
dc.date.accessioned 2020-09-30T06:10:32Z
dc.date.available 2020-09-30T06:10:32Z
dc.date.issued 2020-03
dc.identifier.isbn 978-9975-75-981-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/585
dc.description POTORAC, Sorina. Aspecte cheie privind contabilitatea împrumuturilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 16-20. ISBN 978-9975-75-981-6. en_US
dc.description.abstract Loan accounting involves opening analytical accounts by types of loans and debts. Keeping records provides users with relevant information to make decisions, identify risks and conclude on the likelihood of reimbursement. In order to insure the risks, the entity forms provisions that are accounted for as income or expenses for the period. In case of receiving a loan we will identify two components: the size of the loan and the borrowing costs. JEL: M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject loan en_US
dc.subject borrowers en_US
dc.subject creditors en_US
dc.subject provision en_US
dc.subject borrowing costs en_US
dc.title Aspecte cheie privind contabilitatea împrumuturilor en_US
dc.type Article en_US


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