Publication: Aspecte aferente predării materialelor SNC „Imobilizări necorporale şi corporale”, „Deprecierea activelor” şi „Particularităţile contabilităţii în agricultură” şi „Investiţii imobiliare”
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ASEM
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BUCUR, Vasile. Aspecte aferente predării materialelor SNC „Imobilizări necorporale şi corporale”, „Deprecierea activelor” şi „Particularităţile contabilităţii în agricultură” şi „Investiţii imobiliare”. In: Predarea-învăţarea disciplinelor de contabilitate, audit şi analiză economică în contextul noilor reglementări [online]: conf. naţ. didactico-şt., 27 febr. 2014. Chişinău: ASEM, 2014, pp. 14-20. ISBN 978-9975-75-679-2.
In this article are mentioned the criteria according to which should be defined national accounting standards’ materials, which must be delivered to the first cycle - License and to the second cycle - Master. According to these criteria is prepared a list of questions that include these materials for both cycles on NAS “Tangible and intangible assets”, ”Estate investments”, “Impairment of Assets” and “Accounting peculiarities in agriculture“.
In this article are mentioned the criteria according to which should be defined national accounting standards’ materials, which must be delivered to the first cycle - License and to the second cycle - Master. According to these criteria is prepared a list of questions that include these materials for both cycles on NAS “Tangible and intangible assets”, ”Estate investments”, “Impairment of Assets” and “Accounting peculiarities in agriculture“.
Keywords
predarea materialelor, SNC, învățământ contabil