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Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов

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cris.sourceIdoai:irek.ase.md:123456789/1656
dc.creatorGolocialova, Irina
dc.creatorȚurcanu, Viorel
dc.date2021-12-22T09:27:06Z
dc.date2021-12-22T09:27:06Z
dc.date2013-04-05
dc.date.accessioned2023-11-13T20:55:09Z
dc.date.available2023-11-13T20:55:09Z
dc.descriptionGOLOCIALOVA, Irina, ŢURCANU, Viorel. Некоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 152-159. ISBN 978-9975-4242-7-1.
dc.descriptionIn the conditions of defined benefit plans of accounting and financial statements foresee: determination present value of obligations and the fair value of plan assets at beginning and end of the period; recognize of current and past service cost; recognize interest cost and actual return on plan assets. One’s own attention spare of actuarial measurement, calculation and reflection actuarial gains and losses.
dc.formatapplication/pdf
dc.identifier978-9975-4242-7-1
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1656
dc.identifier.urihttps://cris.ase.md/handle/123456789/4978
dc.languageother
dc.publisherTipografia "CRIO"
dc.subjectcostul serviciilor
dc.subjectservicii curente
dc.subjectcostul dobânzii
dc.subjectrentabilitatea reală a activelor
dc.subjectmăsurarea câștigurilor și pierderilor actuariale
dc.titleНекоторые вопросы бухгалтерского учета и отчетности в условиях пенсионных планов
dc.typeArticle
dspace.entity.typePublication
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