Browsing Facultatea Contabilitate by Author "Ţurcanu, Viorel"

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Aspecte metodologice şi aplicative privind contabilitatea activelor financiare

Ţurcanu, Viorel; Golocialova, Irina (Academide de Studii Economice a Moldovei, 2014)

At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at ...
Aspecte privind contabilitatea şi raportarea activelor financiare

Ţurcanu, Viorel; Focşa, Marcela (ASEM, 2017-09)

In the economic activity of entities increase the role and the value of financial assets once with the economic and financial development of countries and the wider integration at regional and international level. For these ...

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