Politici, opţiuni contabile şi auditul datoriilor comerciale
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CEP USM
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The purpose of the reseаrch consists in examining the theoretical and practical aspects related to commercial debts, optimization of accounting and auditing methodology and practices in accordance with international requirements, but also the evaluation of the role of the audit in order to correctly reflect the trade debts in the entity’s financial statements.
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COJOCARU, Carolina. Politici, opţiuni contabile şi auditul datoriilor comerciale. In: Analele ştiinţifice ale Universităţii de Stat din Moldova. Seria „Lucrări studenţeşti”. Ştiinţe ale naturii şi exacte. Ştiinţe economice. Chişinău: CEP USM, 2024. pp. 189– 192. ISBN 978-9975-62-828-0 (PDF)