Contabilitatea cheltuielilor conform noilor reglementărilor naţionale

Rotaru, Daniela

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dc.contributor.author	Rotaru, Daniela
dc.date.accessioned	2020-09-30T06:32:25Z
dc.date.available	2020-09-30T06:32:25Z
dc.date.issued	2020-03
dc.identifier.isbn	978-9975-75-981-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/588
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/588
dc.description	ROTARU, Daniela. Contabilitatea cheltuielilor conform noilor reglementărilor naţionale. 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. 31-36. ISBN 978-9975-75-981-6.	en_US
dc.description.abstract	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, being changed by developing changes in the NAS "Expenditure" and the introduction of the new NAS "Presentation of financial statements", applicable from January 1, 2020, which establishes new accounting treatments related to expenses. Or, this fact requires knowledge in order to apply it correctly. Analyzing the accounting of expenses in terms of changes in the national standard NAS "Expenses" and NAS "Presentation of financial statements", there are some differences and changes, which concern the record and reporting of expenses, subject to study in this research. JEL: M41	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	expenses	en_US
dc.subject	recognition	en_US
dc.subject	National Accounting Standards	en_US
dc.subject	accounting principles	en_US
dc.subject	financial statements	en_US
dc.subject	net profit	en_US
dc.subject	net loss	en_US
dc.subject	reporting	en_US
dc.title	Contabilitatea cheltuielilor conform noilor reglementărilor naţionale	en_US
dc.type	Article	en_US