Browsing by Author "Șevciuc, Tatiana"

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ASPECTE GENERALE PRIVIND CONTABILITATEA AMORTIZĂRII ŞI DEPRECIERII RESURSELOR MINERALE
(CEP USM, 2019) Șevciuc, Tatiana
Metodologia actuală de contabilizare a operaţiunilor economice legate de amortizarea și deprecierea resurselor minerale generează numeroase incertitudini şi nu este armonizată perfect cu prevederile actelor legislative și normative în vigoare. Propunerile unor autori de a soluţiona problema în cauză trezesc multe semne de întrebare, întrucât nu se bazează pe un suport economic argumentat şi neglijează principiile fundamentale ale contabilităţii. De aceea, în articol se propune de a prezenta în mod laconic și explicit aspectele contabile aferente epuizării resurselor minerale care se asociază cu calcularea amortizării acestora și deprecierii lor. De menționat că actualmente nu există formulare tipizate de documente primare pentru calcularea amortizării resurselor minerale şi decontarea sumelor acumulate.
ASPECTE PRACTICE PRIVIND FORMAREA PROVIZIOANELOR PENTRU EXECUTAREA LUCRĂRILOR DE REFACERE A TERENURILOR EXPLORATE DE EXTRAGEREA RESURSELOR MINERALE
(CEP USM, 2020) Șevciuc, Tatiana
The topicality of the research results from the need to establish provisions to be established by each entity independently, depending on the degree of detail of its own information, the concrete conditions of the activity, the significance and probability of unforeseen expenses (losses) in future management periods. The study will focus on the presentation of the manner of establishment, use and presentation of provisions for the execution of land reclamation works explored by the extraction of mineral resources. The purpose of this article is the need to comply with the eligibility of the liabilities of the entities in the extractive sector that must constitute term provisions in the extraction phase of minerals useful to cover the costs of restoring the trains from which useful minerals were extracted and transfer them to term provisions short. In this context, it becomes increasingly obvious that during the management year the entities will reflect the establishment and use of the mentioned provisions and their adjustment according to the modification of the extraction and recovery conditions of the sector (land) from which the mining production is extracted. Where entities make up those provisions, these matters must be disclosed in the accounting policies. The paper is based on the literature that capitalizes on the issue addressed, as well as the analysis of the provisions of the SNC „Capital propriu și datorii”. In this paper, the following were used as research methodologies: critical analysis, comparative analysis and deduction.
ASPECTE PRACTICE PRIVIND FORMAREA PROVIZIOANELOR PENTRU EXECUTAREA LUCRĂRILOR DE REFACERE A TERENURILOR EXPLORATE DE EXTRAGEREA RESURSELOR MINERALE
(CEP USM, 2020) Șevciuc, Tatiana
The topicality of the research results from the need to establish provisions to be established by each entity independently, depending on the degree of detail of its own information, the concrete conditions of the activity, the significance and probability of unforeseen expenses (losses) in future management periods. The study will focus on the presentation of the manner of establishment, use and presentation of provisions for the execution of land reclamation works explored by the extraction of mineral resources. The purpose of this article is the need to comply with the eligibility of the liabilities of the entities in the extractive sector that must constitute term provisions in the extraction phase of minerals useful to cover the costs of restoring the trains from which useful minerals were extracted and transfer them to term provisions short. In this context, it becomes increasingly obvious that during the management year the entities will reflect the establishment and use of the mentioned provisions and their adjustment according to the modification of the extraction and recovery conditions of the sector (land) from which the mining production is extracted. Where entities make up those provisions, these matters must be disclosed in the accounting policies. The paper is based on the literature that capitalizes on the issue addressed, as well as the analysis of the provisions of the SNC „Capital propriu și datorii”. In this paper, the following were used as research methodologies: critical analysis, comparative analysis and deduction.