Abstract:
This article addresses to the features of accounting, intangible and tangible estate property owned by commercial banks, such as some particularities regarding their entry and exit. Intangible and tangible property facilitates this activity through innovative programs that enable operational processing of transactions using the latest technology.
Description:
BOŞCANEANU, Nadejda, IOVU-CARAUŞ, Marina. Unele aspecte de contabilizare a activelor imobilizate în cadrul băncilor comerciale din R. Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 219-225. ISBN 978-9975-127-48-6.
