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Title: | Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов |
Authors: | Golocialova, Irina Țurcanu, Viorel |
Keywords: | costul serviciilor servicii curente costul dobânzii rentabilitatea reală a activelor măsurarea câștigurilor și pierderilor actuariale |
Issue Date: | 5-Apr-2013 |
Publisher: | Tipografia "CRIO" |
Abstract: | In 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. |
Description: | GOLOCIALOVA, 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. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1656 |
ISBN: | 978-9975-4242-7-1 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Irina Golocialova_Viorel Turcanu_conf_Dep_Contabilitate_aprilie_2013.pdf | 428.33 kB | Adobe PDF | View/Open |
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