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Aspecte cheie privind contabilitatea împrumuturilor

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cris.sourceIdoai:irek.ase.md:1234567890/585
dc.creatorPotorac, Sorina
dc.date2020-09-30T06:10:32Z
dc.date2020-09-30T06:10:32Z
dc.date2020-03
dc.date.accessioned2023-11-13T20:53:32Z
dc.date.available2023-11-13T20:53:32Z
dc.descriptionPOTORAC, Sorina. Aspecte cheie privind contabilitatea împrumuturilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 16-20. ISBN 978-9975-75-981-6.
dc.descriptionLoan accounting involves opening analytical accounts by types of loans and debts. Keeping records provides users with relevant information to make decisions, identify risks and conclude on the likelihood of reimbursement. In order to insure the risks, the entity forms provisions that are accounted for as income or expenses for the period. In case of receiving a loan we will identify two components: the size of the loan and the borrowing costs. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-981-6
dc.identifier${dspace.ui.url}/handle/1234567890/585
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/585
dc.identifier.urihttps://cris.ase.md/handle/123456789/4744
dc.languageother
dc.publisherASEM
dc.subjectloan
dc.subjectborrowers
dc.subjectcreditors
dc.subjectprovision
dc.subjectborrowing costs
dc.titleAspecte cheie privind contabilitatea împrumuturilor
dc.typeArticle
dspace.entity.typePublication
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