REPOZITORIU UPSC

Considerații privind contabilitaea resurselor minerale

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dc.contributor.author TABAN, Elena
dc.date.accessioned 2023-07-10T15:58:48Z
dc.date.available 2023-07-10T15:58:48Z
dc.date.issued 2018
dc.identifier.citation TABAN, Elena. Considerații privind contabiliatea resurselor minerale. În: Materialele Conferinței științifice naționale cu participare internațională „Mediul și dezvoltarea durabilă”, Ediția a IV-a, 80 de ani ai Facultății de Geografie. Chişinău: UST, 25-28 octombrie 2018, pp. 142-146. ISBN 978-9975-76-253-3. en_US
dc.identifier.isbn 978-9975-76-253-3
dc.identifier.uri http://dir.upsc.md:8080/xmlui/123456789/5164
dc.description.abstract This article discusses the main issues that arise in accounting for mineral resources: recognition, assessment, reflection in accounts, disclosure in the financial statements. Recommendations are made to improve the accounting of these resources related to the delimitation of mineral resources by operating costs, to the establishment of the correspondence of the accounts related to the operations of entry, exploitation and recognition of mineral resources in accordance with the requirements of the national and international accounting regulations. en_US
dc.language.iso ro en_US
dc.publisher Universitatea de Stat din Tiraspol en_US
dc.subject Financial statements en_US
dc.subject Contabilitatea resurselor minerale en_US
dc.subject Evaluarea resurselor minerale en_US
dc.subject Recunoașterea resurselor minerale en_US
dc.title Considerații privind contabilitaea resurselor minerale en_US
dc.type Article en_US


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  • 2018
    Ediția a 4-a, 80 de ani ai facultății de geografie, 25-28 octombrie 2018

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