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Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов
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| dc.contributor.author | Golocialova, Irina
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| dc.contributor.author | Țurcanu, Viorel
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| dc.date.accessioned | 2021-12-22T09:27:06Z | |
| dc.date.available | 2021-12-22T09:27:06Z | |
| dc.date.issued | 2013-04-05 | |
| dc.identifier.isbn | 978-9975-4242-7-1 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1656 | |
| dc.description | GOLOCIALOVA, Irina, ŢURCANU, Viorel. Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 152-159. ISBN 978-9975-4242-7-1. | en_US |
| dc.description.abstract | In the conditions of defined benefit plans of accounting and financial statements foresee: determination present value of obligations and the fair value of plan assets at beginning and end of the period; recognize of current and past service cost; recognize interest cost and actual return on plan assets. One’s own attention spare of actuarial measurement, calculation and reflection actuarial gains and losses. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | Tipografia "CRIO" | en_US |
| dc.subject | costul serviciilor | en_US |
| dc.subject | servicii curente | en_US |
| dc.subject | costul dobânzii | en_US |
| dc.subject | rentabilitatea reală a activelor | en_US |
| dc.subject | măsurarea câștigurilor și pierderilor actuariale | en_US |
| dc.title | Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов | en_US |
| dc.type | Article | en_US |
