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Title: | Sistematizarea contabilităţii în instituţiile publice autohtone |
Authors: | Bîrcă, Aliona Talpă, Adela |
Keywords: | bilanţ bugetar contabilitate instituţii publice Republica Moldova |
Issue Date: | Apr-2012 |
Publisher: | ASEM |
Abstract: | The new reporting system in the budget system of the Republic of Moldova has been already prepared having as a reference basis Chapter 7 of the Government Financial Statistics Standards (GFS) 2001 relating to the content and structure of the balance sheet, and Chapters 8 and 9 that refers to economic transactions with financial assets, non-financial assets and liabilities. Classification of balance sheet assets and liabilities determined under (GFS) 2001 do not correspond with the provisions of the International Public Sector Accounting. CZU: 657.1(478):336.1. |
Description: | BÎRCĂ, Aliona, TALPĂ, Adela. Sistematizarea contabilităţii în instituţiile publice autohtone. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 258-263. ISBN 978-9975-75-619-8. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1358 |
ISBN: | 978-9975-75-619-8 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Birca_A_Talpa_A_ conf_aprilie_2012.pdf | 397.22 kB | Adobe PDF | ![]() View/Open |
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