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Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale

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cris.sourceIdoai:irek.ase.md:123456789/1764
dc.creatorPopovici, Angela
dc.date2022-01-06T08:19:09Z
dc.date2022-01-06T08:19:09Z
dc.date2015-04
dc.date.accessioned2023-11-13T20:56:03Z
dc.date.available2023-11-13T20:56:03Z
dc.descriptionPOPOVICI, Angela. Aspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 89-95. ISBN 978-9975-75-750-8.
dc.descriptionTemporary premises/structures and special equipment represent one of the main accounting items of any entity performing construction works. The Article deals with the major issues arising when it comes to accounting of such premises/structures and special equipment: identification of items to be included in the composition of premises/structures and special equipment; recognising and assessing the premises/structures and special equipment; accounting of entry operations and putting into use/commissioning the premises/structures and special equipment; computing the wear and tear of premises/structures and special equipment; displaying the data on premises/structures and special equipment in Financial Statements.
dc.formatapplication/pdf
dc.identifier978-9975-75-750-8
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1764
dc.identifier.urihttps://cris.ase.md/handle/123456789/5112
dc.languageother
dc.publisherASEM
dc.subjectcontracte de construcții
dc.subjectconstrucţii și dispozitive speciale provizorii
dc.subjectuzura construcțiilor și dispozitivelor speciale
dc.titleAspecte noi privind contabilitatea construcţiilor şi dispozitivelor speciale
dc.typeArticle
dspace.entity.typePublication
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