Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/1395
Title: | The Terminology of the Costs Accounting: Theoretical Aspects |
Authors: | Papkovskaya, Pelageya |
Keywords: | expenses costs expenditures costs accounting accounting standards |
Issue Date: | Apr-2020 |
Publisher: | ASEM |
Abstract: | In the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with income. The time frame for their formation and the impact on the production costs in the costs accounting, as well as the need for their legal regulation for accounting and tax purposes have been determined. CZU: 657.47. |
Description: | PAPKOVSKAYA, Pelageya. The Terminology of the Costs Accounting: Theoretical Aspects. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 189-192. ISBN 978-9975-75-989-2. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1395 |
ISBN: | 978-9975-75-989-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Papkovskaya P_ conf_aprilie_2020_IX_ed.pdf | 198.5 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.