Publication:
Capitalul propriu – interpretări și abordări contabile

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ASEM
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Abstract
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GOLEA, Natalia, CIORICI, Maria. Capitalul propriu – interpretări și abordări contabile. În: Simpozion ştiinţific al tinerilor cercetători (19-20 iunie 2020) [online]: Lucrări ştiinţifice. Ediţia a 18-a. Chişinău: ASEM, 2020, pp. 318-321. ISBN 978-9975-75-975-5.
The presentation of the article examines the content and the modification module of the main changes works in the CNC "CPD", the care refers to the control module of an equity element. In carrying out the research, we used the documentary analysis of the normative framework and Specialty literature. The results demonstrate a significant reduction in the complexity of equity for entities. JEL: M41
Keywords
economic activity, own capital, documentary analysis, prime of capital, the revaluation reserves, patrimony
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