Abstract:
In accordance with point 8 from the National Standard of Bookkeeping “Expenses” by anticipated expenses it goes without saying the expenses and /or recorded costs in a systemic way in concerning month, but referring to the period or periods of the following management and exceed the signification ceiling established in accounting policies of the entity But the accounting treatment and normative regulations of this notion are enough controversy and the fiscal consequences can not always be foreseen for certain. For this reason the given expenses nomenclatures should be revised with concomitant modification of systemic reflecting mechanism of these ones.
Description:
FRECĂUŢEANU, Alexandru. Aspecte contabile şi fiscale privind cheltuielile anticipate în agricultură. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 123-126. ISBN 978-9975-75-710-2.
