Publication: Mecanismul de recunoaștere și contabilizare a diferențelor de sumă
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ASEM
Abstract
Description
GRAUR, Anatol, HAREA, Ruslan. Mecanismul de recunoaștere și contabilizare a diferențelor de sumă. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 208-215. ISBN 978-9975-155-25-0.
This article describes how to recognize and account for differences in amount. The author presents the way of recalculation of receivables and liabilities expressed in foreign currency or conventional units at various official exchange rates of the MDL or exchange rates established in the contracts concluded between the residents of the Republic of Moldova. The tax treatment of the amount differences is presented as a price adjustment, the manner of issuing the tax invoice. Based on some examples, it is analyzed how these differences are reflected in the accounting accounts in different practical situations. JEL:M46.
This article describes how to recognize and account for differences in amount. The author presents the way of recalculation of receivables and liabilities expressed in foreign currency or conventional units at various official exchange rates of the MDL or exchange rates established in the contracts concluded between the residents of the Republic of Moldova. The tax treatment of the amount differences is presented as a price adjustment, the manner of issuing the tax invoice. Based on some examples, it is analyzed how these differences are reflected in the accounting accounts in different practical situations. JEL:M46.
Keywords
diferențe de sumă, diferențe de curs valutar, creanțe, datorii, factură fiscală, rezidenți