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Aspecte contabile și fiscale privind datoriile financiare

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cris.sourceIdoai:irek.ase.md:1234567890/547
dc.creatorBădicu, Galina
dc.creatorChiper, Natalia
dc.date2020-09-25T07:02:29Z
dc.date2020-09-25T07:02:29Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:51:33Z
dc.date.available2023-11-13T20:51:33Z
dc.descriptionBĂDICU, Galina, CHIPER, Natalia. Aspecte contabile și fiscale privind datoriile financiare. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 76-80. ISBN 978-9975-75-950-2.
dc.descriptionIn conditions the insufficiency of own resources and the need to ensure continuity of activity, an entity has the need to resort to credits and loans as a source of funding. The role of credit and loan contracts undoubtedly increases the execution of various transactions, the implementation of new technologies, the granting of facilities to the employees of the entity in order to maintain qualified staff, etc. Thus, the subject addressed in this article targets financial liabilities. In this context, the purpose of this research is to determine the current state and to provide relevant general information on the significance of loans and credits, documentary perfecting, tax regime and accounting aspects, based on current legislation. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/547
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/547
dc.identifier.urihttps://cris.ase.md/handle/123456789/4463
dc.languageother
dc.publisherASEM
dc.subjectfinancial debts
dc.subjectbank credits
dc.subjectloans
dc.subjectborrowing costs
dc.subjectinterest rate
dc.subjectincome tax
dc.titleAspecte contabile și fiscale privind datoriile financiare
dc.typeArticle
dspace.entity.typePublication
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