Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/105
Title: Aspecte noi privind reglementarea normativăa contabilităţii în Republica Moldova
Authors: Nederiţa, Alexandru
Keywords: elemente contabile
fapte economice
plan de conturi
politici contabile
reglementare normativă
situaţii financiare
standarde de contabilitate
Issue Date: 2014
Publisher: Academide de Studii Economice a Moldovei
Series/Report no.: Analele ASEM ediţia a XII-a;Nr. 1 / 2014
Abstract: In the article are examined the composition and application methods of the main elements of the statutory regulation system of Moldavian entities’ accounting which include: accounting law, international financial reporting standards, national accounting standards, methodical indications and the general chart of accounts. The problems of development of accounting policies, recommendations of improvement of the national accounting rules and their connection with international standards are discussed in the article.
Description: Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111
URI: http://irek.ase.md:80/xmlui/handle/123456789/105
Appears in Collections:2.Articole

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