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Issues of improvement of accounting theory and practice of accounting

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dc.contributor.author SCHERBATYUK, Vasily
dc.date.accessioned 2021-10-08T10:15:42Z
dc.date.available 2021-10-08T10:15:42Z
dc.date.issued 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.identifier.uri http://repository.utm.md/handle/5014/17657
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 http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
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


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