Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/3571
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Hotnogu, Marius | - |
dc.date.accessioned | 2024-09-13T08:49:06Z | - |
dc.date.available | 2024-09-13T08:49:06Z | - |
dc.date.issued | 2024-03 | - |
dc.identifier.issn | 978-9975-167-63-5 (PDF). | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3571 | - |
dc.description | HOTNOGU, Marius. Aspecte contabile aferente diferențelor de curs valutar și de sumă = Accounting Aspects Relating to Exchange Rate and Amount Differences. Coord. șt. Angela POPOVICI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 239-241. ISBN 978-9975-167-63-5 (PDF). | en_US |
dc.description.abstract | This article examines the accounting aspects of exchange rate and amount differences, which mainly refer to: - concretization of the definition and amount; - establishing the moment in which the differences in exchange rate and amount appear; - highlighting the method of calculating the differences in the exchange rate and the amount; - reflecting exchange rate and amount differences established in accounting. Transactions in foreign currency include the export/import of goods and services, granting/receiving credits and loans, financial investments, founders' contributions to the social capital and other operations permitted by the legislation in force. These aspects result from the changes made in the National Accounting Standards and the General Plan of Accounting Accounts, which entered into force on January 1, 2020. CZU: [657.422+657.423]:336.748.1(478); JEL: F31, M41; DOI: https://doi.org/10.53486/issc2024.56 | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | exchange rate differences | en_US |
dc.subject | amount differences | en_US |
dc.subject | exchange rate | en_US |
dc.subject | foreign currency | en_US |
dc.subject | current income | en_US |
dc.subject | current expenses | en_US |
dc.title | Aspecte contabile aferente diferențelor de curs valutar și de sumă | en_US |
dc.title.alternative | Accounting Aspects Relating to Exchange Rate and Amount Differences | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Culegerea ISSC 2024_pp239-241.pdf | 400.33 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.