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Planul de conturi – o enigma în procesul contabil

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cris.sourceIdoai:irek.ase.md:1234567890/338
dc.creatorBrînzila, Liuba
dc.date2020-07-03T12:13:18Z
dc.date2020-07-03T12:13:18Z
dc.date2017-09
dc.date.accessioned2023-11-13T20:56:14Z
dc.date.available2023-11-13T20:56:14Z
dc.descriptionBRÎNZILA, Liuba. Planul de conturi – o enigma în procesul contabil. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: conf. şt. intern., 22-23 sept., 2017: Culegere de articole. Chişinău: ASEM, 2018, vol. 3, pp. 133-136. E-ISBN 978-9975-75-897-0.
dc.descriptionA method of accounting that assures grouping and the reflection in value of current economic operations, as well as the control over them in the economic and financial process of an entity, are the records based on a chart of accounts. Using empirical approaches, especially based on comparative methods, we can conclude that the lack of a Chart of Accounts according to International Financial Reporting Standards (IFRS), through which the main financial indicators of an entity, that applies IFRS, are reported, can considerably affect the image of the company. An impediment of impartially reflecting of financial indicators may also occur in the financial statements of entities that prepare them according to National Accounting Standards (SNC), due to a lack in Chart of Accounts of a recording method of economic transactions that derives from SNC and other accounting norms, depending on their economic sense. The study revealed that the main issues could be solved by developing a Chart of Accounts according to IFRS, as well as a Chart of Accounts according to SNC, which should include the economic sense of the transactions recorded in the accounts. A topic that finalizes this article is about author's view to eliminate accounting discrepancies that may affect the image of an entity's financial statements. JEL CLASSIFICATION: G 3
dc.formatapplication/pdf
dc.identifier978-9975-75-897-0
dc.identifier${dspace.ui.url}/handle/1234567890/338
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/338
dc.identifier.urihttps://cris.ase.md/handle/123456789/5138
dc.languageother
dc.publisherASEM
dc.subjectaccount
dc.subjectchart of accounts
dc.subjectfinancial situations
dc.subjectaccounting process
dc.subjectentity
dc.titlePlanul de conturi – o enigma în procesul contabil
dc.typeArticle
dspace.entity.typePublication
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