Abstract:
This research examines deeply and multilaterally various interconnected aspects of protocol expenses (representation): the economic content, the legislative and normative regulations in force, the experience of the entities in the real sector of the national economy of the Republic of Moldova, the discrepancies, the problems and the impediments related to the field of study and so on. At the same time, we can consider innovative the comparative analysis of the common features and the differences between the notions of "a business travel" and "detachment". The presented examples are correlated with the provisions of the Fiscal Code and the Labor Code of the Republic of Moldova, and the way of using the primary documents meets the requirements of the Accounting Law and the need to ensure the supremacy of the economic aspect over the legal aspect. JEL: M41 Accounting; CZU: 657.446(478).
Description:
FRECĂUȚEANU, Alexandru, ȚAPU, Tatiana, CHIȘLARU, Angela. Cheltuielile de deplasare și de protocol: reglementări, experiență și problem. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 152–161. ISBN 978-9975-127-59-2.
