Practical accounting
Politici contabile. Transfer de practici de la profesioniști. Elemente de pasiv
3. Caracteristica, modul de recunoaştere şi evaluare a elementelor de pasiv Astfel, dacă entitatea constituie rezerve pe seama profitului net, trebuie de indicat componenţa concretă a cestora (pct. 18 din SNC „Capital propriu şi datorii"). Referitor la modul de recunoaştere şi evaluare a datoriilor, aici s-ar putea să fie indicat aspectul dacă entitatea constituie sau nu provizioane pentru plata concediilor de odihnă ale muncitorilor de bază sau provizioane pentru acoperirea cheltuielilor (pierderilor) eventuale privind reparaţia şi deservirea în c...
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The date of publishing:
23 July /2016 10:15
Catalogul tematic
Contabilitate
Tags:
politici contabile | capital | datorii | Active | costuri | producatori
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