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Aspecte noi ale contabilităţii veniturilor şi cheltuielilor aferente contractelor de construcţii

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dc.contributor.author Popovici, Angela
dc.date.accessioned 2015-07-07T04:02:49Z
dc.date.available 2015-07-07T04:02:49Z
dc.date.issued 2014
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/113
dc.description Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111 en_US
dc.description.abstract The problems of the accounting of contractual revenue and expenses which are the main elements of any building organization are examined in the article. A range of issues appear when bookkeeping these revenue and expenses, the most important of which are the identification of the composition contractual revenue and expenses, the recognition and evaluation of the contractual revenue and expenses, the documentation and record keeping of the revenue and expenses in special accounts, presenting information on the contractual revenue and expenses in the financial statements. en_US
dc.publisher Academide de Studii Economice a Moldovei en_US
dc.relation.ispartofseries Analele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subject cheltuieli contractuale en_US
dc.subject contracte de construcţii en_US
dc.subject costuri en_US
dc.subject evaluare en_US
dc.subject situaţii financiare en_US
dc.subject venituri contractuale en_US
dc.title Aspecte noi ale contabilităţii veniturilor şi cheltuielilor aferente contractelor de construcţii en_US
dc.type Article en_US


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