Accounting treatment of revenues generated by operating activity

Costin, Irina; Lazari, Liliana

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2246

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DC Field	Value	Language
dc.contributor.author	Costin, Irina	-
dc.contributor.author	Lazari, Liliana	-
dc.date.accessioned	2022-09-07T06:59:10Z	-
dc.date.available	2022-09-07T06:59:10Z	-
dc.date.issued	2022-03	-
dc.identifier.isbn	978-9975-155-87-8 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2246	-
dc.description	COSTIN, Irina, LAZARI, Liliana. Accounting treatment of revenues generated by operating activity = Tratamentul contabil al veniturilor din activitatea operațională. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 318-322. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	Revenues generated by operating activity are one of the most important elements for accounting bookkeeping and to made out the financial statements of the organization. At their accounting we find out some problems like: recognition, evaluation and use of accounting records that corespond to the specific of revenues which had to be registred. To solve the identified problems with accounting revenues generated by operating activity could be recommended to: - Identify the category to witch the revenue belong, according to sales revenues and another revenues generated by operating activity;- Developing a nomenclature of the revenues subaccounts neccesary for their accounting ;-Recognition of revenues generated by operating activity to accrual accounting principles. CZU: 657.44; JEL: M41; DOI 10.5281/zenodo.6720454	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	revenues	en_US
dc.subject	accounting	en_US
dc.subject	operating activity	en_US
dc.subject	problems	en_US
dc.subject	sales revenues	en_US
dc.subject	recognition	en_US
dc.title	Accounting treatment of revenues generated by operating activity	en_US
dc.title.alternative	Tratamentul contabil al veniturilor din activitatea operațională	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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