Aspecte practice privind contabilitatea provizioanelor

dc.contributor.author	Barac, Cătălina
dc.contributor.author	Cușmăunsă, Rodica
dc.date.accessioned	2021-06-30T08:15:32Z
dc.date.available	2021-06-30T08:15:32Z
dc.date.issued	2021-03
dc.identifier.isbn	978-9975-155-12-0
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/32
dc.description	BARAC, Catalina, CUȘMĂUNSĂ, Rodica. Aspecte practice privind contabilitatea provizioanelor = Recognizing and booking of expences according to accrual method of accounting. 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. 137-142. ISBN 978-9975-155-12-0.	en_US
dc.description.abstract	In this article, the authors will examine the process of recognizeing and booking for the accruals related to the payment of rewards for the results of the entity's annual activity and their specific on accounting policies. Also, it will be examineted the accounting and tax treatment for the creation and use of that accruals to render a true and fair view of the entity's economic and financial performance. JEL: M41, L25	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accruals	en_US
dc.subject	accrual method of accounting	en_US
dc.subject	bonus	en_US
dc.title	Aspecte practice privind contabilitatea provizioanelor	en_US
dc.title.alternative	Recognizing and booking of expences according to accrual method of accounting	en_US
dc.type	Article	en_US