Publication:
Răspunderea materială a salariaților: aspecte juridice, contabile și fiscale

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/83
dc.creatorFrecăuțeanu, Alexandru
dc.creatorChișlaru, Angela
dc.creatorȚapu, Tatiana
dc.date2020-02-12T09:07:21Z
dc.date2020-02-12T09:07:21Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:55:47Z
dc.date.available2023-11-13T20:55:47Z
dc.descriptionFRECĂUȚEANU, Alexandru, CHIȘLARU, Angela, ȚAPU, Tatiana. Răspunderea materială a salariaților: aspecte juridice, contabile și fiscal. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 79–86. ISBN 978-9975-127-59-2.
dc.descriptionThis research was carried out on the basis of a critical, profound and multilateral evaluation of the legal and normative framework in force regarding the material liability of the employees in the real sector of the national economy in the Republic of Moldova. The research exposes the main theses related to the occurrence, accounting and taxation of the operations regarding the recovery of the material prejudice. The innovation of the carried out researches results in highlighting the four conditions that precede the employees’ material liability and the VAT exclusion from the guilty person's debt corresponding to the missing goods. At the same time, the way of recording is illustrated by a conventional example. JEL: M41 Accounting; CZU: 349.233(478).
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/83
dc.identifier.urihttps://cris.ase.md/handle/123456789/5075
dc.languageother
dc.publisherASEM
dc.subjectguilty person
dc.subjectmaterial liability
dc.subjectmaterial prejudice
dc.subjectstaff debts
dc.subjectValue-Added Tax (VAT)
dc.titleRăspunderea materială a salariaților: aspecte juridice, contabile și fiscale
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Frecauteanu-A_Chislaru-A_Tapu-T_conf_ASEM_2018_Contabilitatea si auditul in conditiile globalizarii.pdf
Size:
846.08 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate