Abstract:
The purpose of this work consists in the research and deepening of knowledge regarding the general notions related to the types of inventory, the way of checking and detecting the shortages and surpluses, its fiscal consequences and providing a clearer picture of the inventory process and reflection of the results after the annual inventory. I believe that the information presented is useful for practitioners and especially for students, who are currently undergoing the information process. DOI: https://doi.org/10.53486/sstc.v2.38; CZU: 657.37; JEL: M41
Description:
DAMEAN, Anfisa. Tratamentul contabil al rezultatelor inventarierii anuale = Accounting Treatment of the Results of the Annual Inventory. Coord. șt.: POPOVICI, Angela. In: Simpozion Ştiinţific al Tinerilor Cercetători, (7-8 aprilie 2023) [online]: Culegere de lucrări ştiinţifice. Ediţia a 21-a. Chişinău: [S. n.], 2023, vol. 2, pp. 164-168. ISBN 978-9975-180-06-1.
