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https://irek.ase.md:443/xmlui/handle/123456789/2823Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Cauș, Lidia | - |
| dc.contributor.author | Popovici, Angela | - |
| dc.date.accessioned | 2023-09-05T12:19:11Z | - |
| dc.date.available | 2023-09-05T12:19:11Z | - |
| dc.date.issued | 2023-04 | - |
| dc.identifier.isbn | 978-9975-167-00-0 (PDF) | - |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2823 | - |
| dc.description | CAUȘ, Lidia, POPOVICI, Angela. Considerente privind contabilitatea activelor transferabile în organizațiile necomerciale. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 50-53. ISBN 978-9975-167-00-0 (PDF). | en_US |
| dc.description.abstract | The non-profit organizations use the transferable assets to carry out their statutory activities. In the accounting practice of these organizations, multiple problems regarding the documentation, recognition, evaluation an duse of accounting accounts regarding the record of transferable assets must be solved. In order to solve the mentioned problems it is recommended: the concretization of the recognition and evaluation of transferable assets, as well as the reflection of the schemes of accounting records related to the record of transferable assets depending on the particularities of the activity of non-commercial organizations. CZU: 657.42:334.012.45(478); DOI: https://doi.org/10.53486/isca2023.06 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | non-commercial organization | en_US |
| dc.subject | organizaţii necomerciale | en_US |
| dc.subject | transferable assets | en_US |
| dc.subject | special purpose resources | en_US |
| dc.subject | income | en_US |
| dc.subject | expenses | en_US |
| dc.title | Considerente privind contabilitatea activelor transferabile în organizațiile necomerciale | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | 2.Articole | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Culegerea ISCA 2023_pag 50-53.pdf | 756.72 kB | Adobe PDF |  View/Open |
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