Publication: Unele aspecte privind contabilitatea bunurilor deținute în gestiune economică
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
ȚURCANU, Liliana. Unele aspecte privind contabilitatea bunurilor deținute în gestiune economică. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 99-102. ISBN 978-9975-75-981-6.
This article addresses some aspects related to the accounting of goods received returned in/from the management/economic administration of the enterprise, analyzing the main papers on the topics related to the accounting of assets held in management/economic administration published in local literature after year 2000. The research was conducted on the basis of documentation and analysis of the legislative framework, national accounting regulations and literature, using in particular the phenomenological interpretive analysis, documentary and analytical research, opinion and analysis. Finally, it is considered to identify future research opportunities. JEL: M41
This article addresses some aspects related to the accounting of goods received returned in/from the management/economic administration of the enterprise, analyzing the main papers on the topics related to the accounting of assets held in management/economic administration published in local literature after year 2000. The research was conducted on the basis of documentation and analysis of the legislative framework, national accounting regulations and literature, using in particular the phenomenological interpretive analysis, documentary and analytical research, opinion and analysis. Finally, it is considered to identify future research opportunities. JEL: M41
Keywords
gestiune/administrare economică, cost de intrare, imobilizări corporale, gestiune economică