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DC Field | Value | Language |
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dc.contributor.author | Graur, Anatol | - |
dc.date.accessioned | 2024-09-02T09:35:45Z | - |
dc.date.available | 2024-09-02T09:35:45Z | - |
dc.date.issued | 2024-04 | - |
dc.identifier.isbn | 978-9975-167-61-1 (PDF). | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3468 | - |
dc.description | GRAUR, Anatol. Reconfigurarea datoriilor: noi paradigme în contabilitate = Debt reconfiguration: new paradigms in accounting. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 22-33. ISBN 978-9975-167-61-1 (PDF). | en_US |
dc.description.abstract | The article examines the implications and methods of managing debts in the context of accounting and taxation. The main objectives include correctly identifying the manner of debt extinguishment, analyzing the legal and juridical aspects involved in their configuration, and evaluating the fiscal impact of debt restructuring. Various debt restructuring methods are discussed, such as debt forgiveness or novation, debt remission, and assignment of claims, emphasizing the importance of an integrated and rigorous approach in debt management to ensure compliance with current accounting and tax regulations. The article proposes a scientific approach to debt management and accounting, highlighting the need for legal adaptability and creativity in the current business environment. Concrete examples and detailed explanations are provided on how to account for debts in various situations, such as novation, assignment of claims, debt assumption, and debt remission. CZU: 657.433(478); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2024.02 | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | datorii | en_US |
dc.subject | obligații | en_US |
dc.subject | stingere datorii | en_US |
dc.subject | dinamica obligațiilor | en_US |
dc.subject | compensația | en_US |
dc.subject | novația | en_US |
dc.subject | remitere datorii | en_US |
dc.subject | cesiune creanță | en_US |
dc.subject | preluare datorii | en_US |
dc.subject | darea în plată | en_US |
dc.subject | debitor | en_US |
dc.subject | creditor | en_US |
dc.title | Reconfigurarea datoriilor: noi paradigme în contabilitate | en_US |
dc.title.alternative | Debt reconfiguration: new paradigms in accounting | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_22-33.pdf | 1.1 MB | Adobe PDF | View/Open |
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