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Accounting and tax aspects of agricultural product storage losses

Show simple item record COJOCARI, Vadim DUBININA, Maryna 2023-12-18T12:24:09Z 2023-12-18T12:24:09Z 2023
dc.identifier.citation COJOCARI, Vadim, DUBININA, Maryna. Accounting and tax aspects of agricultural product storage losses. In: Competitiveness and sustainable development: proceedings of 5th Economic Intern. Conf., Chişinău, 2-3 nov. 2023. Chişinău, 2023, pp. 229-235. ISBN 978‐9975‐64‐364‐1 (PDF). en_US
dc.identifier.isbn 978‐9975‐64‐364‐1
dc.description.abstract One of the problems faced by practicing accountants consists in the correct determination of the amount of natural perishability of agricultural products in the case of finding shortages in the respective stocks, as well as the way of accounting for it. Broadly speaking, the problem in question is conditioned by: the lack of normative acts that establish the norms (in percentages of the mass of stored stocks) of natural perishability with their differentiation by terms of storage, places of storage and ways of storage; the absence of clear and well-founded methodological recommendations regarding the authentic determination of the size of inventory stock shortages that can be qualified as natural perishability; the simplistic, non-concrete and superficial nature of points 50 and 52 of the Regulation on inventory which stipulates the way or particularities of stock inventory whose inventory by weighing and measuring is associated with major time expenditures and significant costs. en_US
dc.description.abstract Una din problemele cu care se confruntă contabilii practicieni constă în determinarea corectă a mărimii perisabilității naturale a produselor agricole în cazul constatării lipsurilor stocurilor respective, precum și a modului de contabilizare a acesteia. În linii mari problema în cauză este condiționată de: lipsa actelor normative care să stabilească normele (în procente de la masă stocurilor păstrate) perisabilității naturale cu diferențierea acestora pe termene de păstrare, locuri de păstrare și moduri de păstrare; absența unor recomandări metodice clare și întemeiate privind determinarea autentică a mărimii lipsurilor de stocuri supuse inventarierii care pot fi calificate drept perisabilitate naturală; caracterul simplist, neconcret și superficial al punctelor 50 și 52 din Regulamentul privind inventarierea care stipulează modul sau particularitățile inventarierii stocurilor a căror inventariere prin cântărire și măsurare se asociază cu cheltuieli de timp majore și costuri semnificative. en_US
dc.language.iso ro en_US
dc.publisher Technical University of Moldova en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri *
dc.subject agricultural products storage en_US
dc.subject accounting en_US
dc.subject natural perishability en_US
dc.subject technological losses en_US
dc.subject păstrarea produselor agricole en_US
dc.subject contabilitate en_US
dc.subject perisabilitate naturală en_US
dc.subject pierderi tehnologice en_US
dc.title Accounting and tax aspects of agricultural product storage losses en_US
dc.title.alternative Aspecte contabile și fiscale privind pierderile din păstrarea produselor agricole en_US
dc.type Article en_US

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  • 2023
    The 5th Economic International Conference (2nd-3rd November 2023)

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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

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