Aspecte cheie privind contabilitatea împrumuturilor

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.identifier.uri	http://irek.ase.md:80/xmlui/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