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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1467
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dc.contributor.authorLungu, Daniela-
dc.date.accessioned2021-12-07T07:04:09Z-
dc.date.available2021-12-07T07:04:09Z-
dc.date.issued2021-04-
dc.identifier.isbn978-9975-155-42-7-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/1467-
dc.descriptionLUNGU, Daniela. Modul de contabilizare a modificărilor capitalului social = Accounting for Changes in Social Capital. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 111-114. ISBN 978-9975-155-42-7.en_US
dc.description.abstractIn the accounting regulations, changes were made to the operations related to changes in the social capital, in particular which refers to: cancellation of account 312 ,,Additional capital", introduction of the new account 317,,Capital premiums” which is used to account for changes in social capital and concretization of the additional information regarding the own capital, to be presented in the explanatory note of the entities that prepare complete financial statements JEL: M 41.en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectsocial capitalen_US
dc.subjectaccountingen_US
dc.subjectmodificationen_US
dc.subjectadditional capitalen_US
dc.subjectsharesen_US
dc.subjectcapital premiumsen_US
dc.titleModul de contabilizare a modificărilor capitalului socialen_US
dc.title.alternativeAccounting for Changes in Social Capitalen_US
dc.typeArticleen_US
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