Национальный план счетов бухгалтерского учета и его эволюция

Щербатюк, Василий

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dc.contributor.author	Щербатюк, Василий
dc.date.accessioned	2026-07-24T10:07:39Z
dc.date.available	2026-07-24T10:07:39Z
dc.date.issued	2026
dc.identifier.isbn	978-9975-182-33-1 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/5216
dc.description	ЩЕРБАТЮК, Василий. Национальный план счетов бухгалтерского учета и его эволюция = National Chart of Accounts and its Evolution. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 179-188. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.23	en_US
dc.description.abstract	A more refined and in-depth definition of accounting accounts has been formulated, and their two-part form has been substantiated. A detailed and comprehensive description of two Moldovan Charts of Accounts for accounting of the financial and economic activities of enterprises, each with the same name but completely different in structure and content, is provided. Proposals for improving the theory and practice of accounting, enhancing the quality of teaching and training specialists have been made and substantiated. CZU: 330.53(091)(478); JEL: М41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	identifier	en_US
dc.subject	accounting objects	en_US
dc.subject	development	en_US
dc.subject	types and forms of Charts of Accounts	en_US
dc.title	Национальный план счетов бухгалтерского учета и его эволюция	en_US
dc.title.alternative	National Chart of Accounts and its Evolution	en_US
dc.type	Article	en_US