Tratamente contabile privind leasingul în băncile comerciale

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1808

Title:	Tratamente contabile privind leasingul în băncile comerciale
Authors:	Gudima, Galina Caraman, Stela
Keywords:	leasing locator locatar dobîndă contabilitate bancă
Issue Date:	Apr-2016
Publisher:	ASEM
Abstract:	This article outlines the economic analysis of leasing. Leasing is defined according to specialized literature and the legal acts of the Republic of Moldova in force, and there are highlighted features which distinguish leasing from a simple tenancy. Based on some practical examples, the article shows the way of counting leasing in the commercial banks of the RM under the new accounting regulations. JEL: M 41.
Description:	GUDIMA, Galina, CARAMAN, Stela. Tratamente contabile privind leasingul în băncile comerciale. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 225-231. ISBN 978-9975-127-48-6.
URI:	https://irek.ase.md:443/xmlui/handle/123456789/1808
ISBN:	978-9975-127-48-6.
Appears in Collections:	2.Articole

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