IREK – AESM: Institutional Repository of Economic Knowledge

The Terminology of the Costs Accounting: Theoretical Aspects

Show simple item record

dc.contributor.author Papkovskaya, Pelageya
dc.date.accessioned 2021-11-26T07:47:50Z
dc.date.available 2021-11-26T07:47:50Z
dc.date.issued 2020-04
dc.identifier.isbn 978-9975-75-989-2
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/1395
dc.description PAPKOVSKAYA, Pelageya. The Terminology of the Costs Accounting: Theoretical Aspects. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 189-192. ISBN 978-9975-75-989-2. en_US
dc.description.abstract In the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with income. The time frame for their formation and the impact on the production costs in the costs accounting, as well as the need for their legal regulation for accounting and tax purposes have been determined. CZU: 657.47. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject expenses en_US
dc.subject costs en_US
dc.subject expenditures en_US
dc.subject costs accounting en_US
dc.subject accounting standards en_US
dc.title The Terminology of the Costs Accounting: Theoretical Aspects en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account