Practical accounting
Impactul aplicării noțiunii „beneficii economice” în practica contabilă
În practica contabilă deseori recunoașterile faptelor economice se fundamentează nu doar pe estimări, raționamente și diverse practici, cât pe prevederi exacte. Sub acest aspect, poate fi privită și aplicarea noțiunii de „beneficii economice”, care reprezintă un criteriu general în recunoaștere, dar care nu este îndeajuns definit și nici explicat, provocând în practica contabilă întrebări la aplicarea acestei noțiuni. Conform dicționarului explicativ al limbii romane (DEX) beneficii reprezintă: câștig, profit sau folos pe care-l are cineva (de pe urma...
Monitorul fiscal FISC.md Nr.36 2017
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 January /2017 10:15
Domeniu:
Contabilitate
Tags:
beneficii economice | pactica contabila | SNC | Contabilitate | situatia financiara
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