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Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România

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cris.sourceIdoai:irek.ase.md:1234567890/503
dc.creatorCaraman, Stela
dc.creatorMoraru, Mădălina
dc.date2020-09-16T09:24:16Z
dc.date2020-09-16T09:24:16Z
dc.date2017-03-17
dc.date.accessioned2023-11-13T20:52:46Z
dc.date.available2023-11-13T20:52:46Z
dc.descriptionCARAMAN, Stela, MORARU, Mădălina. Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 112-118. ISBN 978-9975-75-859-8.
dc.descriptionSome accounting and fiscal aspects of the activity of casinos in Republic of Moldova and Romania are examined in this article. The juridical aspects of the researched field have been examined in the beginning part of the article. The points of view of the authors on the way of recognition of incomes, on the determining of financial results and on the modality of gaming chips accounting have been laid down in particular. In the final part of this work there have been treated the particularities of taxation on casinos in both countries as well. The conclusion drawn is that a casino will always have the chance to gain much more than its gamblers win. For this reason, we should be careful to stop from playing the game at the right moment.
dc.formatapplication/pdf
dc.identifier978-9975-75-859-8
dc.identifier${dspace.ui.url}/handle/1234567890/503
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/503
dc.identifier.urihttps://cris.ase.md/handle/123456789/4637
dc.languageother
dc.publisherASEM
dc.subjectcasino
dc.subjectgaming chips
dc.subjectaccounting
dc.subjectinternal reports
dc.subjectincomes
dc.subjecttaxation
dc.titleTratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România
dc.typeArticle
dspace.entity.typePublication
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