Browsing Nr. 4 by Subject "capital propriu"

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  • LAZARI, Liliana; GRIGOROI, Lilia; BAJAN, Maia (Technical University of Moldova, 2022)
    In this article, a study is carried out on the accounting treatment of capital premiums. The following research aims to identify the essence of capital premiums (included in the national accounting regulation from 01.01.2020), ...

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