IRTUM – Institutional Repository of the Technical University of Moldova

Issues of improvement of accounting theory and practice of accounting

Show simple item record SCHERBATYUK, Vasily 2021-10-08T10:15:42Z 2021-10-08T10:15:42Z 2020
dc.identifier.citation SCHERBATYUK, Vasily. Issues of improvement of accounting theory and practice of accounting. In: Сompetitiveness and sustainable development. Book of abstracts: proc. of the 2nd Economic International Conference, November 20th, 2020. Chișinău, Tehnica-UTM, 2020, p. 33-2. ISBN 978-9975-45-652-4. en_US
dc.identifier.isbn 978-9975-45-652-4
dc.description.abstract A deep characteristic of accounting accounts is given, their structure and close relationship with each other, with the elements of the accounting method and its objects, are revealed. The next important changes to the Moldovan Accounts Plan, which came into force and are subject to mandatory use from 2020, are presented in detail. These changes are critically examined and the mistakes made at the same time are shown, which hinder the knowledge and study of an important economic discipline and science. Also introduced and substantiated proposals for the improvement and use of accounting accounts in modern theory and practice of economic management. en_US
dc.language.iso en en_US
dc.publisher Universitatea Tehnică a Moldovei en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri *
dc.subject account elements en_US
dc.subject credits en_US
dc.subject balances en_US
dc.title Issues of improvement of accounting theory and practice of accounting en_US
dc.type Article en_US

Files in this item

The following license files are associated with this item:

This item appears in the following Collection(s)

Show simple item record

Attribution-NonCommercial-NoDerivs 3.0 United States Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 United States

Search DSpace


My Account