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Contabilitatea cheltuielilor conform noilor reglementărilor naţionale

Show simple item record Rotaru, Daniela 2020-09-30T06:32:25Z 2020-09-30T06:32:25Z 2020-03
dc.identifier.isbn 978-9975-75-981-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/588
dc.description ROTARU, Daniela. Contabilitatea cheltuielilor conform noilor reglementărilor naţionale. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 31-36. ISBN 978-9975-75-981-6. en_US
dc.description.abstract Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, being changed by developing changes in the NAS "Expenditure" and the introduction of the new NAS "Presentation of financial statements", applicable from January 1, 2020, which establishes new accounting treatments related to expenses. Or, this fact requires knowledge in order to apply it correctly. Analyzing the accounting of expenses in terms of changes in the national standard NAS "Expenses" and NAS "Presentation of financial statements", there are some differences and changes, which concern the record and reporting of expenses, subject to study in this research. JEL: M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject expenses en_US
dc.subject recognition en_US
dc.subject National Accounting Standards en_US
dc.subject accounting principles en_US
dc.subject financial statements en_US
dc.subject net profit en_US
dc.subject net loss en_US
dc.subject reporting en_US
dc.title Contabilitatea cheltuielilor conform noilor reglementărilor naţionale en_US
dc.type Article en_US

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