਍㰀猀琀礀氀攀㸀ഀഀ a:hover{ color:black;} ਍愀笀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀甀渀搀攀爀氀椀渀攀㬀 挀漀氀漀爀㨀⌀  㐀㐀昀昀㬀紀ഀഀ ਍㰀猀琀礀氀攀 琀礀瀀攀㴀∀琀攀砀琀⼀挀猀猀∀㸀ഀഀ .shrift{ ਍   昀漀渀琀ⴀ猀椀稀攀㨀 ㄀㔀 ─㬀ഀഀ font-color: black; ਍紀ഀഀ .tema{ ਍   昀漀渀琀ⴀ猀椀稀攀㨀㈀  ─ഀഀ } ਍⸀琀攀洀愀㈀笀ഀഀ font-size: 150%; ਍   昀漀渀琀ⴀ猀琀礀氀攀㨀 戀漀氀搀㬀ഀഀ padding-left: 20px ਍紀ഀഀ .text { ਍   昀漀渀琀ⴀ猀椀稀攀㨀 ㄀㌀ ─ഀഀ } ਍⸀愀最攀渀搀愀 笀ഀഀ font-size: 250% ਍紀ഀഀ ਍㰀䠀吀䴀䰀㸀㰀䠀䔀䄀䐀㸀㰀吀䤀吀䰀䔀㸀匀攀洀椀渀愀爀开㈀㤀⸀ 㔀⸀㈀ ㄀㐀㰀⼀吀䤀吀䰀䔀㸀ഀഀ ਍ 㰀䰀䤀一䬀 栀爀攀昀㴀∀洀愀椀渀⸀挀猀猀∀ 琀礀瀀攀㴀琀攀砀琀⼀挀猀猀 爀攀氀㴀猀琀礀氀攀猀栀攀攀琀㸀ഀഀ ਍㰀戀漀搀礀 戀愀挀欀最爀漀甀渀搀㴀∀⸀⸀⼀⸀⸀⼀昀漀渀攀猀⼀昀漀渀开猀攀洀椀渀⸀樀瀀最∀㸀ഀഀ ਍㰀琀爀㸀ഀഀ ਍㰀⼀琀爀㸀ഀഀ
਍㰀瀀 愀氀椀最渀㴀挀攀渀琀攀爀㸀㰀戀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀猀栀爀椀昀琀㸀䐀䤀刀䔀䌀戀䤁䄀 䔀堀䔀䌀唀吀䤀嘀Ȁ Ḁ䴠漀氀搀漀瘀愀 䄀瀀̀ⴁ䌀愀渀愀氀ᴀ㰠⼀猀瀀愀渀㸀㰀⼀戀㸀㰀⼀瀀㸀ഀഀ







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"Tranziția la Noile Standarde Naționale de Contabilitate: Conținutul și modul de aplicare"

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਍ഀഀ ਍㰀琀爀㸀㰀琀搀㸀㰀椀洀最 猀爀挀㴀∀䄀最攀渀搀愀⼀倀爀漀最爀愀洀愀开爀甀洀⸀樀瀀最∀ 眀椀搀琀栀㴀∀㤀  ∀㸀㰀戀爀 ⼀㸀㰀戀爀 ⼀㸀㰀戀爀 ⼀㸀㰀戀爀 ⼀㸀㰀⼀琀搀㸀㰀⼀琀爀㸀ഀഀ ਍㰀⼀琀愀戀氀攀㸀ഀഀ
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਍㰀䈀刀 ⼀㸀ഀഀ ਍㰀瀀 愀氀椀最渀㴀挀攀渀琀攀爀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀猀栀爀椀昀琀㸀䘀漀琀漀最爀愀昀椀椀氀攀㨀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀ഀഀ ਍㰀䈀刀 ⼀㸀ഀഀ
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਍㰀琀爀 愀氀椀最渀㴀挀攀渀琀攀爀㸀ഀഀ ਍ऀ        㰀琀搀㸀ഀഀ ਍      㰀⼀琀搀㸀ഀഀ ਍㰀琀爀㸀ഀഀ ਍ഀഀ ਍㰀⼀琀爀㸀ഀഀ ਍      㰀琀搀㸀ഀഀ ਍      㰀⼀琀搀㸀ഀഀ ਍      㰀琀搀㸀ഀഀ ਍      㰀⼀琀搀㸀ഀഀ ਍㰀⼀吀䄀䈀䰀䔀㸀ഀഀ
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਍㰀䈀刀 ⼀㸀ഀഀ ਍㰀瀀 愀氀椀最渀㴀挀攀渀琀攀爀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀猀栀爀椀昀琀㸀倀爀攀稀攀渀琀̀爁椀氀攀㨀㰀戀爀 ⼀㸀㰀戀爀 ⼀㸀㰀⼀猀瀀愀渀㸀㰀⼀瀀㸀ഀഀ ਍㰀䈀刀 ⼀㸀ഀഀ
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਍㰀愀 栀爀攀昀㴀∀瀀爀攀稀攀渀琀愀爀椀⼀ ㈀ 刀攀挀漀洀攀渀搀愀爀椀椀开瀀爀椀瘀椀渀搀开挀漀渀琀愀戀⸀瀀搀昀∀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀琀攀砀琀㸀倀愀挀栀攀琀甀氀 搀攀 搀漀挀甀洀攀渀琀攀 氀愀 䤀渀搀椀挀愀ᬀ椂椀 䴀攀琀漀搀椀挀攀 瀀爀椀瘀椀渀搀 挀漀渀琀愀戀椀氀椀琀愀琀攀愀 挀漀猀琀甀爀椀氀漀爀 搀攀 瀀爀漀搀甀挀ᬀ椂攀 ᤀ椂 挀愀氀挀甀氀愀ᬀ椂愀 挀漀猀琀甀氀甀椀 瀀爀漀搀甀猀攀氀漀爀 ᤀ椂 猀攀爀瘀椀挀椀椀氀漀爀㰀⼀猀瀀愀渀㸀㰀⼀愀㸀ഀഀ

਍㰀搀椀瘀 猀琀礀氀攀㴀∀瀀愀搀搀椀渀最㨀 ㄀ 瀀砀㬀 瀀愀搀搀椀渀最ⴀ氀攀昀琀㨀㄀   瀀砀㬀眀椀搀琀栀㨀 㠀 ─㬀 洀愀爀最椀渀ⴀ氀攀昀琀㨀 ㄀  瀀砀∀㸀ഀഀ Pachetul de documente la recomandările Metodice privind tranziția la noile Standarde Naționale de Contabilitate ਍㰀⼀搀椀瘀㸀㰀䈀刀 ⼀㸀ഀഀ
਍㰀愀 栀爀攀昀㴀∀瀀爀攀稀攀渀琀愀爀椀⼀ 㐀 伀䴀䘀䌀㄀㘀㘀 刀伀䴀⸀瀀搀昀∀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀琀攀砀琀㸀刀攀瀀甀戀氀椀挀愀 䴀漀氀搀漀瘀愀⸀ 䴀䤀一䤀匀吀䔀刀唀䰀 䘀䤀一䄀一戀䔁䰀伀刀⸀ 伀刀䐀䤀一 一爀⸀ ㄀㘀㘀 搀椀渀 ㈀㠀⸀㄀㄀⸀㈀ ㄀㌀ 挀甀 瀀爀椀瘀椀爀攀 氀愀 愀瀀爀漀戀愀爀攀愀 刀攀挀漀洀愀渀搀̀爁椀氀漀爀 洀攀琀漀搀椀挀攀 瀀爀椀瘀椀渀搀 琀爀愀渀稀椀挀椁愀 氀愀 渀漀椀氀攀 匀琀愀渀搀愀爀搀攀 一愀挀椁漀渀愀氀攀 搀攀 䌀漀渀琀愀戀椀氀椀琀愀琀攀 开椁 洀漀搀椀昀椀挀愀爀攀愀 开椁 挀漀洀瀀氀攀琀愀爀攀愀 漀爀搀椀渀攀氀漀爀 渀爀⸀㄀㄀㠀 开椁 ㄀㄀㤀 搀椀渀 㘀 愀甀最甀猀琀 ㈀ ㄀㌀⸀ 倀甀戀氀椀挀愀琀 㨀 ㄀㌀⸀㄀㈀⸀㈀ ㄀㌀ 渀 䴀漀渀椀琀漀爀甀氀 伀昀椀挀椀愀氀 一爀⸀ ㈀㤀㄀ⴀ㈀㤀㘀 愀爀琀 一爀 㨀 ㄀㠀㌀㌀㰀⼀猀瀀愀渀㸀㰀⼀愀㸀ഀഀ

਍㰀搀椀瘀 猀琀礀氀攀㴀∀瀀愀搀搀椀渀最㨀 ㄀ 瀀砀㬀 瀀愀搀搀椀渀最ⴀ氀攀昀琀㨀㄀   瀀砀㬀眀椀搀琀栀㨀 㠀 ─㬀 洀愀爀最椀渀ⴀ氀攀昀琀㨀 ㄀  瀀砀∀㸀ഀഀ Raportor: Dna DIMA Marcela, doctor in științe economice, detinatoare a diplomei intemationale МСФО: Дип - IFR - рус., contabil certificat-practician in programa intemationalii CAP/CIPA
਍㰀⼀搀椀瘀㸀㰀䈀刀 ⼀㸀ഀഀ
਍㰀愀 栀爀攀昀㴀∀瀀爀攀稀攀渀琀愀爀椀⼀䰀攀最攀愀开㄀㌀㤀⸀瀀搀昀∀㸀㰀猀瀀愀渀 挀氀愀猀猀㴀琀攀砀琀㸀㰀戀㸀刀愀瀀漀爀琀漀爀㨀 㰀⼀戀㸀䐀渀愀 䴀愀爀最愀爀椀琀愀 䈀愀氀椀挀愀 ᤀ椂 䐀渀愀 䰀愀爀椀猀愀 䌀漀樀甀ᤀ渂攀愀渀甀Ⰰ 椀渀猀瀀攀挀琀漀爀椀椀 搀攀 猀琀愀琀 ⴀ 猀瀀攀挀椀愀氀椀ᤀ琂椀 䌀漀渀猀椀氀椀甀氀甀椀 挀漀渀挀甀爀攀渀ᬀ攂椀㰀戀爀 ⼀㸀㰀⼀猀瀀愀渀㸀㰀⼀愀㸀ഀഀ

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਍      㰀椀洀最 猀爀挀㴀∀昀漀琀漀⼀ ㄀⸀樀瀀最∀㸀ഀഀ
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