Practical accounting
Analiza stocurilor în procesul de gestiune a entității
Stocurile, în conformitate cu pct. 5 din Standardul Național de Contabilitate (SNC) ,,Stocuri”, reprezintă active circulante care sunt: 1) destinate pentru a fi vândute pe parcursul desfășurării normale a activității; 2) în curs de execuție în procesul desfășurării normale a activității; sau 3) sub formă de materii prime, materiale de bază și alte materiale consumabile, care urmează a 4) fi folosite în procesul de producție, pentru prestarea serviciilor și/sau în alte scopuri gospodărești. &...
Monitorul fiscal FISC.md Nr. 5 (60) 2020
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
14 August /2020 14:05
Domeniu:
Contabilitate
Tags:
stocuri | entitate | producția | mijloace financiare | Active
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