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Matters related to the recognition and measurement of elements of accounting under the terms and conditions of public-private partnership contracts

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cris.sourceIdoai:irek.ase.md:1234567890/1318
dc.creatorPanuș, Corina
dc.date2021-04-21T08:41:45Z
dc.date2021-04-21T08:41:45Z
dc.date2021
dc.date.accessioned2023-11-13T10:23:19Z
dc.date.available2023-11-13T10:23:19Z
dc.descriptionPANUS, Corina. Matters related to the recognition and measurement of elements of accounting under the terms and conditions of public-private partnership contracts. In: Development Through Research and Innovation-2020 [online]: The 1st International Scientific Conference: Online Conference for Reserachers, PhD and Post-Doctoral Students, August 28th, 2020, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 28-37. ISBN 978-9975-155-03-8.
dc.descriptionThe recognition and measurement of elements of accounting are matters of paramount importance requiring special attention both upon establishing the legislative bases and during their practical implementation. Following the enactment of the NAS new amendments, issues and uncertainties often emerge in the accounting practice related to the recognition and measurement of elements of accounting during the business process. Against this background, the Author aims to research the current issues concerning the recognition and measurement of assets, equity, liabilities, proceeds, costs, expenses under the terms and conditions of public-private partnership contracts. JEL: M-41.
dc.formatapplication/pdf
dc.identifier978-9975-155-03-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1318
dc.identifier.urihttps://cris.ase.md/handle/123456789/3455
dc.languageen
dc.publisherASEM
dc.subjectelements of accounting
dc.subjectrecognition
dc.subjectmeasurement bases
dc.subjectterm of use
dc.subjectpublic-private partnership
dc.titleMatters related to the recognition and measurement of elements of accounting under the terms and conditions of public-private partnership contracts
dc.typeArticle
dspace.entity.typePublication
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