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Title: | Raportarea financiară în instituțiile de învămănânt profesional tehnic: probleme și soluții |
Other Titles: | Financial reporting in technical vocational education institutions: problems and solutions |
Authors: | Șchiopu, Ana Nederița, Alexandru Taban, Elena |
Keywords: | financial statements explanatory note balance sheet inventory reformation of the balance sheet |
Issue Date: | Apr-2024 |
Publisher: | ASEM |
Abstract: | In this article, the peculiarities of the preparation of financial statements in technical vocational education institutions are examined, which "mainly" refer to: selection of the set of financial statements; carrying out the preliminary works to be carried out before the preparation of the financial statements; identifying the particularities of calculating balance sheet indicators, the profit and loss situation in technical vocational education institutions, such as: long-term debts regarding goods received under economic management, patrimony received from the state with ownership rights, undistributed profit (uncovered loss) of previous years; the content and structure of the explanatory note to the financial statements; reforming the balance sheet. The authors formulated proposals, which will ensure a higher degree of veracity, comparability and transparency of the information in the financial statements. CZU: 657.37:377.1(478); JEL: M41; DOI: https://doi.org/10.53486/isca2024.24 |
Description: | ȘCHIOPU, Ana, NEDERIȚA, Alexandru, TABAN, Elena. Raportarea financiară în instituțiile de învămănânt profesional tehnic: probleme și soluții = Financial reporting in technical vocational education institutions: problems and solutions. 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. 175-181. ISBN 978-9975-167-61-1 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3488 |
ISBN: | 978-9975-167-61-1 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_175-181.pdf | 675.9 kB | Adobe PDF | View/Open |
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