Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1722
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dc.contributor.authorGraur, Anatol-
dc.date.accessioned2021-12-29T11:57:47Z-
dc.date.available2021-12-29T11:57:47Z-
dc.date.issued2014-04-
dc.identifier.isbn978-9975-75-710-2-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/1722-
dc.descriptionGRAUR, Anatol. Abordări şi controverse privind evaluarea, contabilitatea şi impozitarea activelor în situaţii de subvenţionare. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 149-153. ISBN 978-9975-75-710-2.en_US
dc.description.abstractThis article describes the formation of accounting policies on government grants related to assets. It presents accounting and tax aspects of operations for obtaining grants in the form of fixed assets. The author reveals the accounting and tax treatment of initial and subsequent evaluation of subsidized assets and the impact on the financial statements.en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectactive subvenționateen_US
dc.subjectpolitici contabileen_US
dc.subjectsubvenții guvernamentaleen_US
dc.subjecttratamentul contabil și fiscalen_US
dc.titleAbordări şi controverse privind evaluarea, contabilitatea şi impozitarea activelor în situaţii de subvenţionareen_US
dc.typeArticleen_US
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