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Debate on the recognition of income in public educational institutions with financial autonomy

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cris.sourceIdoai:irek.ase.md:1234567890/1335
dc.creatorGrigoroi, Lilia
dc.creatorȚurcanu, Liliana
dc.date2021-04-21T12:25:07Z
dc.date2021-04-21T12:25:07Z
dc.date2021
dc.date.accessioned2023-11-13T10:23:01Z
dc.date.available2023-11-13T10:23:01Z
dc.descriptionGRIGOROI, Lilia, ȚURCANU, Liliana. Debate on the recognition of income in public educational institutions with financial autonomy. In: Development Through Research and Innovation-2020 [online]: The 1st International Scientific Conference: Online Conference for Reserachers, PhD and Post-Doctoral Students, August 28th, 2020, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 145-153. ISBN 978-9975-155-03-8.
dc.descriptionThe article addresses the issue of recognizing the income of public higher education institutions with financial autonomy, taking into account the accounting regulations in force and the particularities of their activity. We analyzed a series of normative acts governing the formation and recognition of revenues within these institutions, as well as issues related to their recognition, starting from the provisions of the national accounting framework, but also from the literature on this subject, which, unfortunately, it is not very rich. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-155-03-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1335
dc.identifier.urihttps://cris.ase.md/handle/123456789/3417
dc.languageen
dc.publisherASEM
dc.subjectNational Standards of Accounting
dc.subjectincome
dc.subjectpublic educational institutions with financial autonomy
dc.titleDebate on the recognition of income in public educational institutions with financial autonomy
dc.typeArticle
dspace.entity.typePublication
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