Aspecte privind contabilitatea pieselor muzeale și a altor bunuri culturale în cadrul entităților din sectorul privat

Abstract

In the process of accounting for museum exhibits and other cultural assets of the entity, may appear several problems related to the classification and recognition, valuation and accounting of these assets. The aim of this research is to examine the problems related to the accounting of museum exhibits and other cultural goods in the conditions of harmonizing the accounting of the Republic of Moldova with international practices. JEL: M42; CZU:657.4:069.5(478).