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Economics and loan associations
Contabilitatea obligațiilor contingente, împrumuturilor acordate și a dobânzilor aferente (partea a II-a)
continuare la articolul Repere ale activității asociațiilor de economii și împrumut și sarcinile contabilității acestora Obligaţia (datoria) contingentă reprezintă o obligaţie posibilă apărută ca urmare a unor evenimente trecute şi a cărei existenţă va fi confirmată doar de apariţia sau de absenţa unuia sau mai multor evenimente viitoare nesigure, care nu sunt în totalitate controlate de asociaţie. Obligaţia contingentă mai poate fi tratată ca o obligaţie curentă apărută ca urmare a unor evenimente trecute, dar care nu este recunoscută deoarece: asociaţia n...
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The date of publishing:
19 December /2017 08:01
Catalogul tematic
Contabilitate | Persoană juridică | Persoana fizică | Legislație fiscală | Noutăți | Administrare fiscală
Tags:
Contabilitate | dobânzi | imprumut | asociaie | ordin de plata
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