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Mecanismul de recunoaștere și contabilizare a diferențelor de sumă

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cris.sourceIdoai:irek.ase.md:123456789/1622
dc.creatorGraur, Anatol
dc.creatorHarea, Ruslan
dc.date2021-12-20T11:30:34Z
dc.date2021-12-20T11:30:34Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:55:06Z
dc.date.available2023-11-13T20:55:06Z
dc.descriptionGRAUR, 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.
dc.descriptionThis 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.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1622
dc.identifier.urihttps://cris.ase.md/handle/123456789/4972
dc.languageother
dc.publisherASEM
dc.subjectdiferențe de sumă
dc.subjectdiferențe de curs valutar
dc.subjectcreanțe
dc.subjectdatorii
dc.subjectfactură fiscală
dc.subjectrezidenți
dc.titleMecanismul de recunoaștere și contabilizare a diferențelor de sumă
dc.typeArticle
dspace.entity.typePublication
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