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Aspecte practice privind contabilitatea provizioanelor

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cris.sourceIdoai:irek.ase.md:123456789.1/32
dc.creatorBarac, Cătălina
dc.creatorCușmăunsă, Rodica
dc.date2021-06-30T08:15:32Z
dc.date2021-06-30T08:15:32Z
dc.date2021-03
dc.date.accessioned2023-11-13T20:52:40Z
dc.date.available2023-11-13T20:52:40Z
dc.descriptionBARAC, Catalina, CUȘMĂUNSĂ, Rodica. Aspecte practice privind contabilitatea provizioanelor = Recognizing and booking of expences according to accrual method of accounting. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 137-142. ISBN 978-9975-155-12-0.
dc.descriptionIn this article, the authors will examine the process of recognizeing and booking for the accruals related to the payment of rewards for the results of the entity's annual activity and their specific on accounting policies. Also, it will be examineted the accounting and tax treatment for the creation and use of that accruals to render a true and fair view of the entity's economic and financial performance. JEL: M41, L25
dc.formatapplication/pdf
dc.identifier978-9975-155-12-0
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/32
dc.identifier.urihttps://cris.ase.md/handle/123456789/4620
dc.languageother
dc.publisherASEM
dc.subjectaccruals
dc.subjectaccrual method of accounting
dc.subjectbonus
dc.titleAspecte practice privind contabilitatea provizioanelor
dc.titleRecognizing and booking of expences according to accrual method of accounting
dc.typeArticle
dspace.entity.typePublication
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