IREK – AESM: Institutional Repository of Economic Knowledge

Browsing Facultatea Contabilitate by Author "Mihalciuc, Camelia"

Browsing Facultatea Contabilitate by Author "Mihalciuc, Camelia"

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  • Accounting considerations on the evaluation and reevaluation of non-current assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Ţăran, Simona; Daneliuc, Raluca Ionela (ASEM, 2017-11)
    A non-current asset, like any other asset of an economic entity, must be valued to be recorded in the current accounting and, respectively, for recognition in the annual financial statements. Thus, the valuation determines ...
  • Accounting treatments for the valuation of tangible fixed assets 
    Mihalciuc, Camelia; Cosmulese, Cristina Gabriela; Popadiuc, Ionela; Neagu, Iulia (ASEM, 2017-11)
    In order to be recorded in the current accounting and recognized in the annual financial statements, an immobilized asset, like any other asset of an entity, must be valued, determining through this process the values at ...
  • Comparative analysis of performance indicators of the entities from wood processing field 
    Mihalciuc, Camelia; Barnea, Laura (ASEM, 2017-11)
    One way of making as efficiently as possible the historical data from accounting is the comparative analysis, the comparative computation, also conducting a study of the dynamics of the researched problem. From this point ...
  • Problematica criptomonedelor în contabilitate 
    Mihalciuc, Camelia; Obreja, Alexandru-Petrică; Grosu, Maria (ASEM, 2021-03)
    Nowadays, technology is evolving more and more and it is a gratifying fact for economists. The work is much easier than in previous years because computer programs have appeared that help to achieve the current problems ...
  • The role of costing in the managing activity of the economic entity 
    Mihalciuc, Camelia; Vataman, Lucian Ovidiu (ASEM, 2017-11)
    Cost calculation is simultaneously delimited as an information tool (produces and provides cost and profit information) and as a management tool to improve the performance of the economic entity, while also representing a ...
  • The role of discretionary costs in forming the full commercial cost 
    Mihalciuc, Camelia; Simioniuc, Traian; Homeniuc Apostol, Andreea (ASEM, 2017-11)
    Discretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established ...
  • Specificul organizării contabilității entităților din sectorul agricol 
    Mihalciuc, Camelia; Grosu, Maria; Botnar, Maria (ASEM, 2021-03)
    Agriculture is the only branch of the national economy, which provides us with most of the food and raw material for industry, having as object of activity the cultivation of the land and the raising of animals to obtain ...

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