Publication: Aspecte noi ale contabilităţii veniturilor şi cheltuielilor aferente contractelor de construcţii
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Academide de Studii Economice a Moldovei
Abstract
Description
Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433.
Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5.
[33+657]:378.633(478-25)(082)=135.1=111
The problems of the accounting of contractual revenue and expenses which are the main elements of any building organization are examined in the article. A range of issues appear when bookkeeping these revenue and expenses, the most important of which are the identification of the composition contractual revenue and expenses, the recognition and evaluation of the contractual revenue and expenses, the documentation and record keeping of the revenue and expenses in special accounts, presenting information on the contractual revenue and expenses in the financial statements.
The problems of the accounting of contractual revenue and expenses which are the main elements of any building organization are examined in the article. A range of issues appear when bookkeeping these revenue and expenses, the most important of which are the identification of the composition contractual revenue and expenses, the recognition and evaluation of the contractual revenue and expenses, the documentation and record keeping of the revenue and expenses in special accounts, presenting information on the contractual revenue and expenses in the financial statements.
Keywords
cheltuieli contractuale, contracte de construcţii, costuri, evaluare, situaţii financiare, venituri contractuale