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Title: | Contabilitatea investițiilor financiare |
Other Titles: | Financial Investment Accounting |
Authors: | Mihăescu, Ionela Mihaela |
Keywords: | investment investment classification shareholding share of the holding the investment property the related parties the return of investments the transfer of investments |
Issue Date: | Apr-2021 |
Publisher: | ASEM |
Abstract: | Investments have the role of generating element in any economic activity, which makes a company to be born, to carry out its activity or to modernize and develop the production capacity. Investments are the main factor in the strategy of developing the national economy, of all branches and fields of activity, of increasing incomes, condition of increasing the standard of living. This paper presents the concept of investments, investment classification, initial evaluation of investments, subsequent evaluation of investments, exit of investments and transfer of investments. JEL: G24. |
Description: | MIHĂESCU, Ionela Mihaela. Contabilitatea investițiilor financiare = Financial Investment Accounting. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 131-134. ISBN 978-9975-155-42-7. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1472 |
ISBN: | 978-9975-155-42-7 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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MIHAESCU Ionela Mihaela_Simpozion_16-17 aprilie 2021 Vol.2.pdf | 578.27 kB | Adobe PDF | View/Open |
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