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Title: Investiții imobiliare: aspecte contabile și fiscale [Articol]
Authors: Amarfii-Railean, Nelli
Keywords: investiții imobiliare
proprietate investițională
Issue Date: 2015
Publisher: USARB
Citation: Amarfii-Railean, Nelli. Investiții imobiliare: aspecte contabile și fiscale / N. Amarfii-Railean // Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale : Materialele conf. şt. intern. dedicate aniversării a 20 de ani ai învăţămîntului econ. la USARB. – Bălţi : [S. n.], 2015. – Secţ. 4-6. – P. 6-10. – ISBN 978-9975-132-35-0.
Abstract: Accounting reform, started several years ago in Moldova has improved the accounting system by adapting to the requirements of economic and social environment, IFRS (IAS) and EU Directives. The progress in computer science, requirements of financial analysis, better understanding of accounting problems cause changes in the accounting and financial reporting system. Although the investment cycle have been lately discussed in the literature, we propose to analyze the recognition, measurement, accounting and fiscal aspects of a new concept for local accounting practice –”investment property”.
ISBN: 978-9975-132-35-0
Appears in Collections:Articole

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