Tratamente contabile privind leasingul în băncile comerciale

dc.contributor.author	Gudima, Galina
dc.contributor.author	Caraman, Stela
dc.date.accessioned	2022-01-11T11:14:20Z
dc.date.available	2022-01-11T11:14:20Z
dc.date.issued	2016-04
dc.identifier.isbn	978-9975-127-48-6.
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1808
dc.description	GUDIMA, Galina, CARAMAN, Stela. Tratamente contabile privind leasingul în băncile comerciale. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 225-231. ISBN 978-9975-127-48-6.	en_US
dc.description.abstract	This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish leasing from a simple tenancy. Based on some practical examples, the article shows the way of counting leasing in the commercial banks of the RM under the new accounting regulations. JEL: M 41.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	leasing	en_US
dc.subject	locator	en_US
dc.subject	locatar	en_US
dc.subject	dobîndă	en_US
dc.subject	contabilitate	en_US
dc.subject	bancă	en_US
dc.title	Tratamente contabile privind leasingul în băncile comerciale	en_US
dc.type	Article	en_US