Public sector
Rolul și aplicarea principiilor contabile în sistemul bugetar
Este de remarcat faptul că, în procesul de evidență contabilă a autorităților/instituțiilor bugetare, se utilizează în comunicare mai mult noțiunile de „reguli contabile”, „corectitudine”, „imagine fidelă”, „neutralitate”, „momentul înregistrării”, care, în realitate își găsesc interconexiunea în noțiunea de „principii contabile”. Principiile contabile sunt un ansamblu de ipoteze, convenții și reguli pe care se sprijină procesul de elab...
Monitorul fiscal FISC.md nr.6 (83) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 October /2023 08:02
Domeniu:
Sistemul bugetar
Tags:
sectorul bugetar | politici contabile
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