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Title: | Функционирование основополагающих принципов бухгалтерского учета на автотранспортных предприятиях Молдовы |
Other Titles: | Functioning of the fundamental principles of accounting at the motor transport enterprises of Moldova |
Authors: | Герасимов, Михаил |
Keywords: | account income prime cost vehicles |
Issue Date: | Apr-2023 |
Publisher: | ASEM |
Abstract: | The activity of the motor transport enterprises of Moldova is closely connected with the functioning of the fundamental principles of accounting. In this regard, it is necessary to consider their action in a complex for each type of transportation, both passenger and freight, by types of routes. In most cases, a number of issues arise that need to be addressed: not always the principles of accounting are properly reflected in the accounting of the enterprise, as well as in its direct practice. Therefore, I would very much like to make an attempt to work the fundamental principles in cooperation with the legislative framework of the Republic of Moldova. The operation of the principles must be clearly stated in the work. The article discusses the normative and legislative acts, as well as the opinions of the authors on this issue. CZU:657:338.47(478); JEL: М 41; DOI: https://doi.org/10.53486/isca2023.15 |
Description: | Герасимов, Михаил. Функционирование основополагающих принципов бухгалтерского учета на автотранспортных предприятиях Молдовы = Functioning of the fundamental principles of accounting at the motor transport enterprises of Moldova. 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. 124-129. ISBN 978-9975-167-00-0 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2832 |
ISBN: | 978-9975-167-00-0 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2023_pag 124-129_ Gherasimov.pdf | 967.18 kB | Adobe PDF | ![]() View/Open |
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