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Divergențe privind contabilizarea echipamentului agricol procurat în rate
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| dc.contributor.author | Gribencea, Maxim
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| dc.date.accessioned | 2021-06-29T12:35:17Z | |
| dc.date.available | 2021-06-29T12:35:17Z | |
| dc.date.issued | 2021-03 | |
| dc.identifier.issn | 978-9975-155-12-0 | |
| dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/123456789.1/24 | |
| dc.description | GRIBENCEA, Maxim. Divergențe privind contabilizarea echipamentului agricol procurat în rate = Divergences regarding the accounting of agricultural equipment purchased with payment in instalments. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 78-83. ISBN 978-9975-155-12-0. | en_US |
| dc.description.abstract | The Importance of this study arose from the difficulties encountered by practicing accountants in the process of accounting for economic operations, on contracts for the purchase of agricultural equipment, through IS ITA Mecagro, a state-owned enterprise. The issue of the study consists in the divergences that appeared in the accounting process, because from a legal point of view, the beneficiary does not have the right to register in the balance sheet the goods purchased in installments. From an accounting and fiscal point of view these goods constitute a financial lease, but the opinions between practitioners are divided, so we aim to bring clarity on the accounting operations of purchasing these goods, according to current economic legislation in the Republic of Moldova. JEL: M 41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | accounting process | en_US |
| dc.subject | agreements | en_US |
| dc.subject | payment in instalments | en_US |
| dc.subject | agricultural enterprise | en_US |
| dc.subject | transaction | en_US |
| dc.subject | legal point | en_US |
| dc.title | Divergențe privind contabilizarea echipamentului agricol procurat în rate | en_US |
| dc.title.alternative | Divergences regarding the accounting of agricultural equipment purchased with payment in instalments | en_US |
| dc.type | Article | en_US |
