dc.contributor.author |
Popovici, Angela
|
|
dc.date.accessioned |
2021-11-04T07:52:41Z |
|
dc.date.available |
2021-11-04T07:52:41Z |
|
dc.date.issued |
2012-04 |
|
dc.identifier.isbn |
978-9975-75-619-8 |
|
dc.identifier.uri |
http://irek.ase.md:80/xmlui/handle/123456789.1/223 |
|
dc.description |
POPOVICI, Angela. Aspecte teoretice şi practice ale contabilităţii provizioanelor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 100-103. ISBN 978-9975-75-619-8. |
en_US |
dc.description.abstract |
The theoretical and practical aspects of provisions accounting are examined in this article. The author referred to the main problems that may occur in provisions accounting: the determination of provisions’ composition, the recognition and evaluation of provisions, the estimation of the tax consequences and the identification of provisions’ information in the financial statements. CZU: 657.41/.45. |
en_US |
dc.language.iso |
other |
en_US |
dc.publisher |
ASEM |
en_US |
dc.subject |
contabilitatea provizioanelor |
en_US |
dc.subject |
provizioane |
en_US |
dc.title |
Aspecte teoretice şi practice ale contabilităţii provizioanelor |
en_US |
dc.type |
Article |
en_US |