Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/1234567890/94
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Frecăuțeanu, Alexandru | - |
dc.contributor.author | Țapu, Tatiana | - |
dc.contributor.author | Chișlaru, Angela | - |
dc.date.accessioned | 2020-02-12T12:46:15Z | - |
dc.date.available | 2020-02-12T12:46:15Z | - |
dc.date.issued | 2018-04 | - |
dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/94 | - |
dc.description | FRECĂUȚEANU, Alexandru, ȚAPU, Tatiana, CHIȘLARU, Angela. Cheltuielile de deplasare și de protocol: reglementări, experiență și problem. 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. 152–161. ISBN 978-9975-127-59-2. | en_US |
dc.description.abstract | This research examines deeply and multilaterally various interconnected aspects of protocol expenses (representation): the economic content, the legislative and normative regulations in force, the experience of the entities in the real sector of the national economy of the Republic of Moldova, the discrepancies, the problems and the impediments related to the field of study and so on. At the same time, we can consider innovative the comparative analysis of the common features and the differences between the notions of "a business travel" and "detachment". The presented examples are correlated with the provisions of the Fiscal Code and the Labor Code of the Republic of Moldova, and the way of using the primary documents meets the requirements of the Accounting Law and the need to ensure the supremacy of the economic aspect over the legal aspect. JEL: M41 Accounting; CZU: 657.446(478). | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | advance payment | en_US |
dc.subject | business travel | en_US |
dc.subject | delegated person | en_US |
dc.subject | detachment | en_US |
dc.subject | protocol expenses | en_US |
dc.title | Cheltuielile de deplasare și de protocol: reglementări, experiență și probleme | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Frecauteanu-A_Tapu-T_Chislaru-A_conf_ASEM_2018_Contabilitatea si auditul in conditiile globalizarii.pdf | 690.23 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.