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Modul de contabilizare a modificărilor capitalului social

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cris.sourceIdoai:irek.ase.md:123456789/1467
dc.creatorLungu, Daniela
dc.date2021-12-07T07:04:09Z
dc.date2021-12-07T07:04:09Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:56:10Z
dc.date.available2023-11-13T20:56:10Z
dc.descriptionLUNGU, Daniela. Modul de contabilizare a modificărilor capitalului social = Accounting for Changes in Social Capital. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 111-114. ISBN 978-9975-155-42-7.
dc.descriptionIn the accounting regulations, changes were made to the operations related to changes in the social capital, in particular which refers to: cancellation of account 312 ,,Additional capital", introduction of the new account 317,,Capital premiums” which is used to account for changes in social capital and concretization of the additional information regarding the own capital, to be presented in the explanatory note of the entities that prepare complete financial statements JEL: M 41.
dc.formatapplication/pdf
dc.identifier978-9975-155-42-7
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1467
dc.identifier.urihttps://cris.ase.md/handle/123456789/5129
dc.languageother
dc.publisherASEM
dc.subjectsocial capital
dc.subjectaccounting
dc.subjectmodification
dc.subjectadditional capital
dc.subjectshares
dc.subjectcapital premiums
dc.titleModul de contabilizare a modificărilor capitalului social
dc.titleAccounting for Changes in Social Capital
dc.typeArticle
dspace.entity.typePublication
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