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Victoria Belous: Răspunderea conducătorului sau a persoanelor responsabile ale entităţii pentru pierderea şi nerestabilirea în termen a evidenţei contabile
*Opinia autorului poate să nu corespundă poziției oficiale a SFS Conform art. 7 alin. (2) al Legii contabilităţii, entitatea este obligată să ţină contabilitatea şi să întocmească rapoartele financiare în modul prevăzut de prezenta lege, de standardele de contabilitate, de planul de conturi contabile şi de alte acte normative, aprobate în conformitate cu art. 11 alin. (2) lit. a). În temeiul art. 13 alin. (1) al aceleiaşi Legi, răspunderea pentru ţinerea contabilităţii şi raportarea financiară revine: conducerii (organului executiv) - în entitatea...
Monitorul fiscal FISC.md Nr.20 2014
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The date of publishing:
09 July /2014 16:40
Domeniu:
Contabilitate
Tags:
Contabilitate | entitate | evidenţa contabilă
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