Economics and loan associations
Contabilitatea activelor contingente şi a surselor atrase
În scopul desfăşurării activităţii sale Asociația de economii și împrumut (AEÎ) atrage numerar sub formă de depuneri de economii de la membrii săi, credite de la băncile comerciale şi/sau împrumuturi de la entități sau persoane fizice. În acest context conform prevederilor standardului IAS 37 „Provizioane, datorii şi active contingente” încheierea şi semnarea contractului privind atragerea mijloacelor financiare se consideră fapt economic trecut care necesită înregistrare în conturile extrabilanţiere ale activului (creanţei) contingent. Activ contingen...
Monitorul fiscal FISC.md Nr. 3 (44) 2018
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The date of publishing:
20 April /2018 13:23
Domeniu:
Contabilitate | Noutăți | Administrare fiscală
Tags:
Contabilitate | Active | evidenta | Credite | imprumut | conturi | CNPF
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