Practical accounting
Politici contabile. Transfer de practici de la profesioniști. Conţinutul şi rolul politicilor contabile
Politici contabile constituie instrumentul principal de realizare a prevederilor S.N.C. Politici contabile reprezintă documentul, ce reglementează principiile şi variantele de ţinere a contabilităţii fiecărei entităţi în parte. Potrivit noţiunii stipulate în Legea contabilităţii nr. 113-XVI din 27.04.2007 „politici contabile - totalitate a conceptelor de bază, caracteristicilor calitative, regulilor, metodelor şi procedeelor, aprobate de conducerea entităţii, pentru ţinerea contabilităţii şi întocmirea situaţiilor financiare”. În conformitate cu prevederile ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 July /2016 12:34
Domeniu:
Contabilitate
Tags:
politici contabile | Active | SNC | Contabilitate | Legea Contabilitatii | raportare financiară
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