Unele particularități privind modul de contabilizare a costurilor aferente extragerii resurselor minerale

Șevciuc, Tatiana

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Șevciuc, Tatiana
dc.date.accessioned	2020-02-11T14:10:29Z
dc.date.available	2020-02-11T14:10:29Z
dc.date.issued	2019-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/73
dc.description	ȘEVCIUC, Tatiana. Unele particularități privind modul de contabilizare a costurilor aferente extragerii resurselor minerale. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 356-360. ISBN 978-9975-127-67-7.	en_US
dc.description.abstract	In the specialized literature domestic costs accounting problems of extracting mineral resources is missing. Authors suggestions to solve the problem in question are presented in a summarized way, referring only to some aspects of accounting stripping costs, mineral resource extraction and re-cultivation of land, without considering the particularities of extracting the ore. It should be mentioned that some suggestions are dubious, since they are based on economically argumented support and neglect the basic principles of accounting. Therefore the article is ments to reflect the accounting for the costs of extraction of mineral resources, taking into account the peculiarities of ore extraction - open and/or closed extraction. CZU: 657.471.1:553.04.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	costs extraction	en_US
dc.subject	closed extraction	en_US
dc.subject	International Accounting Standards	en_US
dc.subject	mineral resources	en_US
dc.subject	open extraction	en_US
dc.title	Unele particularități privind modul de contabilizare a costurilor aferente extragerii resurselor minerale	en_US
dc.type	Article	en_US