2.Articole: Recent submissions

  • Aspectele contabilităţii veniturilor din asigurarea directă 
    Lazari, Liliana (Academia de Studii Economice din Moldova, 2013)
    In accordance with the market economy ensurance is a branch of activity with many specific aspects. These specific features of ensurance activity are found and reflected in book-keeping. This article deals with the way ...
  • Opţiuni şi politici contabile privind combinările de întreprinderi 
    Grigoroi, Lilia (Academia de Studii Economice din Moldova, 2013)
    The key elements of the definition of business group are business and control. If the transaction meets the key elements of the business group accounted by the purchase method. The author of the present article examined ...
  • Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale 
    Bucur, Vasile (Academia de Studii Economice din Moldova, 2013)
    In the present article there are examined the cases that determine the temporary differences connected nith the depreciation of fixed assets for accounting and fiscal purposes. Due to the fact that during the life period ...
  • Probleme actuale ale contabilităţii organizaţiilor necomerciale 
    Nederiţa, Alexandru (2013)
    The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements ...
  • Unele aspecte și metode noi privind amortizarea imobilizărilor corporale 
    Popovici, Mihai (ASEM, 2019-06)
    Amortizarea este un element importantdin ciclul de viață al unei imobilizări corporaleamortizabile. Amortizarea reprezintă echivalentulvaloric al degradării acestor imobilizări, carezultat al exploatării lor, al factorilor ...

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