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Normele generale privind elaborarea politicilor contabile

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cris.sourceIdoai:irek.ase.md:123456789/1385
dc.creatorFrecăuțeanu, Alexandru
dc.creatorCojocari, Vadim
dc.creatorChișlaru, Angela
dc.date2021-11-25T10:54:12Z
dc.date2021-11-25T10:54:12Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:56:50Z
dc.date.available2023-11-13T20:56:50Z
dc.descriptionFRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Normele generale privind elaborarea politicilor contabile = General Rules for Elaboration Accounting Policies. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 105-113. ISBN 978-9975-75-989-2.
dc.descriptionIn accordance with the Law on Accounting and Financial Reporting, each enterprise is obliged to develop, approve and apply its accounting policies, which must comply with the applicable national accounting standards and the general accounting plan. This process involves following a number of general rules. However, the difficulties that arise when choosing an alternative accounting variant, the discrepancy between the legal acts of accounting in terms of the basic principles and qualitative characteristics of information established under the influence of accounting policies and provided for the preparation of financial statements, in practice can lead to violation of accounting and tax norms. JEL: M 41; CZU: 657.05, 657.1.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1385
dc.identifier.urihttps://cris.ase.md/handle/123456789/5229
dc.languageother
dc.publisherASEM
dc.subjectaccounting policies
dc.subjectalternative variants
dc.subjectbasic principles
dc.subjectqualitative characteristics
dc.titleNormele generale privind elaborarea politicilor contabile
dc.titleGeneral Rules for Elaboration Accounting Policies
dc.typeArticle
dspace.entity.typePublication
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