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 |