Aspecte cheie privind contabilitatea împrumuturilor

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/585

Title:	Aspecte cheie privind contabilitatea împrumuturilor
Authors:	Potorac, Sorina
Keywords:	loan borrowers creditors provision borrowing costs
Issue Date:	Mar-2020
Publisher:	ASEM
Abstract:	Loan accounting involves opening analytical accounts by types of loans and debts. Keeping records provides users with relevant information to make decisions, identify risks and conclude on the likelihood of reimbursement. In order to insure the risks, the entity forms provisions that are accounted for as income or expenses for the period. In case of receiving a loan we will identify two components: the size of the loan and the borrowing costs. JEL: M41
Description:	POTORAC, Sorina. Aspecte cheie privind contabilitatea împrumuturilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 16-20. ISBN 978-9975-75-981-6.
URI:	${dspace.ui.url}/handle/1234567890/585 http://irek.ase.md:80/xmlui/handle/1234567890/585
ISBN:	978-9975-75-981-6
Appears in Collections:	2.Articole

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