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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/110
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dc.contributor.authorHarea, Ruslan-
dc.contributor.authorGraur, Anatol-
dc.contributor.authorBugan, Corneliu-
dc.date.accessioned2020-02-13T11:35:34Z-
dc.date.available2020-02-13T11:35:34Z-
dc.date.issued2018-04-
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/110-
dc.descriptionHAREA, Ruslan, GRAUR, Anatol, BUGAN, Corneliu. Contabilitatea sectorului asociativ în contextul sustenabilității. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 256–262. ISBN 978-9975-127-59-2.en_US
dc.description.abstractThis paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and philanthropic activities on the financial results of the sponsors themselves. In a shorten form this paper describes the accounting mechanisms of above mentioned sources as a property of non-profit organizations, being recipients of material and financial philanthropic moneys. JEL: M41; CZU:657.15(478):061.2.en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectaccountingen_US
dc.subjectnon-profiten_US
dc.subjectNGOen_US
dc.subjectsponsorshipen_US
dc.subjectphilanthropicen_US
dc.titleContabilitatea sectorului asociativ în contextul sustenabilitățiien_US
dc.typeArticleen_US
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