CONTABILITATEA ȘI AUDITUL MIJLOACELOR FIXE
Date
2016
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
CEP USM
Abstract
The importance of accounting of property, plant and equipment caption results from the essential role played by these within the activity of entities from Republic of Moldova. Field of study is concentrated on disclosure of the property, plant and equipment accounting and presenting the approach used to organize accounting of pp&e according to new National Accounting Standards, applicable from 1 January 2014 at the Joint-Stock Company “Drumuri Ialoveni”.
Description
Keywords
contabilitatea mijloacelor fixe, auditul
Citation
CALANCEA, Eugenia. Contabilitatea și auditul mijloacelor fixe. In: Analele Ştiinţifice ale Universităţii de Stat din Moldova. Științe ale naturii și exacte. Științe economice. SNE, SE, 26 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Centrul Editorial-Poligrafic al USM, 2016, pp. 105-108.