Show simple item record Caraman, Stela 2021-12-22T11:22:11Z 2021-12-22T11:22:11Z 2013-04-05
dc.identifier.isbn 978-9975-4242-7-1
dc.description CARAMAN, Stela. Abordări conceptuale ale costurilor. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 245-247. ISBN 978-9975-4242-7-1. en_US
dc.description.abstract This article examines the economic content of the term "cost " based on IFRS. The author motivated the necessity to use this term and presented the main characteristics typical to it. Finally, the author explaind some differences between production costs and cost of production to avoid any confusion that may arise in specifying the content of these terms. en_US
dc.language.iso other en_US
dc.publisher Tipografia "CRIO" en_US
dc.subject conținut economic al termenului „cost” en_US
dc.subject costuri de producție en_US
dc.subject IFRS en_US
dc.title Abordări conceptuale ale costurilor en_US
dc.type Article en_US

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