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Aspecte metodologico-aplicative ale contabilității rezultatului din tranziția la noile SNC

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cris.sourceIdoai:irek.ase.md:123456789/1755
dc.creatorNederița, Alexandru
dc.date2022-01-06T07:49:04Z
dc.date2022-01-06T07:49:04Z
dc.date2015-04
dc.date.accessioned2023-11-13T20:54:21Z
dc.date.available2023-11-13T20:54:21Z
dc.descriptionNEDERIŢA, Alexandru. Aspecte metodologico-aplicative ale contabilității rezultatului din tranziția la noile SNC. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 32-34. ISBN 978-9975-75-750-8.
dc.descriptionThe transition to new national accounting rules implies certain discrepancies/differences in the form of gains and expenses, which are conditioned by the changes in the rules of recognising and assessing the accounting items. Such differences may evolve in the following main situations: recognition of start-up costs and goodwill; settlement of exchange rate differences related to the foreign currency contributions to the statutory capital; settlement of differences resulting from the reassessment of fixed assets; capitalisation of borrowing costs related to the assets with a long production cycle; settlement of assets and of deferred tax liabilities. The differences arising from the transition to new regulations shall be recorded in a separate account covering the equity items, and shall be settled to retained earnings or uncovered losses in case of reforming the balance sheet. JEL: M-41.
dc.formatapplication/pdf
dc.identifier978-9975-75-750-8
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1755
dc.identifier.urihttps://cris.ase.md/handle/123456789/4862
dc.languageother
dc.publisherASEM
dc.subjectpolitici contabile
dc.subjecttranziţie
dc.subjectrecunoaştere
dc.subjectevaluare
dc.subjectsituaţii financiare
dc.subjectreglementări contabile
dc.titleAspecte metodologico-aplicative ale contabilității rezultatului din tranziția la noile SNC
dc.typeArticle
dspace.entity.typePublication
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