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Title: | Mecanismul de recunoaștere și contabilizare a diferențelor de sumă |
Authors: | Graur, Anatol Harea, Ruslan |
Keywords: | diferențe de sumă diferențe de curs valutar creanțe datorii factură fiscală rezidenți |
Issue Date: | Apr-2021 |
Publisher: | ASEM |
Abstract: | This article describes how to recognize and account for differences in amount. The author presents the way of recalculation of receivables and liabilities expressed in foreign currency or conventional units at various official exchange rates of the MDL or exchange rates established in the contracts concluded between the residents of the Republic of Moldova. The tax treatment of the amount differences is presented as a price adjustment, the manner of issuing the tax invoice. Based on some examples, it is analyzed how these differences are reflected in the accounting accounts in different practical situations. JEL:M46. |
Description: | GRAUR, Anatol, HAREA, Ruslan. Mecanismul de recunoaștere și contabilizare a diferențelor de sumă. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 208-215. ISBN 978-9975-155-25-0. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1622 |
ISBN: | 978-9975-155-25-0 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Graur_A_Harea_R_ conf_aprilie_2021_X_ed.pdf | 696.9 kB | Adobe PDF | ![]() View/Open |
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