Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1656
Full metadata record
DC FieldValueLanguage
dc.contributor.authorGolocialova, Irina-
dc.contributor.authorȚurcanu, Viorel-
dc.date.accessioned2021-12-22T09:27:06Z-
dc.date.available2021-12-22T09:27:06Z-
dc.date.issued2013-04-05-
dc.identifier.isbn978-9975-4242-7-1-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/1656-
dc.descriptionGOLOCIALOVA, Irina, ŢURCANU, Viorel. Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 152-159. ISBN 978-9975-4242-7-1.en_US
dc.description.abstractIn the conditions of defined benefit plans of accounting and financial statements foresee: determination present value of obligations and the fair value of plan assets at beginning and end of the period; recognize of current and past service cost; recognize interest cost and actual return on plan assets. One’s own attention spare of actuarial measurement, calculation and reflection actuarial gains and losses.en_US
dc.language.isootheren_US
dc.publisherTipografia "CRIO"en_US
dc.subjectcostul serviciiloren_US
dc.subjectservicii curenteen_US
dc.subjectcostul dobânziien_US
dc.subjectrentabilitatea reală a activeloren_US
dc.subjectmăsurarea câștigurilor și pierderilor actuarialeen_US
dc.titleНекоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных плановen_US
dc.typeArticleen_US
Appears in Collections:2.Articole

Files in This Item:
File Description SizeFormat 
Irina Golocialova_Viorel Turcanu_conf_Dep_Contabilitate_aprilie_2013.pdf428.33 kBAdobe PDFThumbnail
View/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.