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The Terminology of the Costs Accounting: Theoretical Aspects

cris.sourceIdoai:irek.ase.md:123456789/1395
dc.creatorPapkovskaya, Pelageya
dc.date2021-11-26T07:47:50Z
dc.date2021-11-26T07:47:50Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:56:01Z
dc.date.available2023-11-13T20:56:01Z
dc.descriptionPAPKOVSKAYA, Pelageya. The Terminology of the Costs Accounting: Theoretical Aspects. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 189-192. ISBN 978-9975-75-989-2.
dc.descriptionIn the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with income. The time frame for their formation and the impact on the production costs in the costs accounting, as well as the need for their legal regulation for accounting and tax purposes have been determined. CZU: 657.47.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1395
dc.identifier.urihttps://cris.ase.md/handle/123456789/5107
dc.languageen
dc.publisherASEM
dc.subjectexpenses
dc.subjectcosts
dc.subjectexpenditures
dc.subjectcosts accounting
dc.subjectaccounting standards
dc.titleThe Terminology of the Costs Accounting: Theoretical Aspects
dc.typeArticle
dspace.entity.typePublication
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