The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ
În economia de tranziţie este inevitabil procesul de rerepartizare a capitalului, inclusiv reorganizarea întreprinderilor. În articol sunt examinate cinci forme de reorganizare, reglementate de normele legislative ale Republicii Moldova – Codul civil, Codul fiscal şi alte acte normative, fiind prez...
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| Format: | Article |
| Language: | English |
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Moldova State University
2007-02-01
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| Series: | Studia Universitatis Moldaviae: Stiinte Umanistice |
| Online Access: | https://ojs.studiamsu.md/index.php/stiinte_exacte_si_economice/article/view/69 |
| _version_ | 1797326842839957504 |
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| author | USM ADMIN |
| author_facet | USM ADMIN |
| author_sort | USM ADMIN |
| collection | DOAJ |
| description |
În economia de tranziţie este inevitabil procesul de rerepartizare a capitalului, inclusiv reorganizarea întreprinderilor. În articol sunt examinate cinci forme de reorganizare, reglementate de normele legislative ale Republicii Moldova – Codul civil, Codul fiscal şi alte acte normative, fiind prezentate diferite viziuni aferente situaţiei economice respective, viziunea proprie a autorilor. Sunt propuse soluţii de îmbunătăţire a situaţiei. Se fac concluzii referitor la cele mai eficiente instrumente de scoatere a întreprinderilor din criză.
In the economy of transaction period the capital re-distribution process is inevitable, including the juridical reorganization of an enterprise. In the article there are examined five forms of reorganization, various options about this issue are demonstrated, the own point of view is presented, the stipulations of Moldavian Civil and Tax codes and of other legal documents are taken into account, the solutions about the most effective instruments for leading the enterprise out of a crisis.
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| first_indexed | 2024-03-08T06:29:58Z |
| format | Article |
| id | doaj.art-1549b55896eb45409d5aa370957ae4df |
| institution | Directory Open Access Journal |
| issn | 1857-2073 2345-1009 |
| language | English |
| last_indexed | 2024-03-08T06:29:58Z |
| publishDate | 2007-02-01 |
| publisher | Moldova State University |
| record_format | Article |
| series | Studia Universitatis Moldaviae: Stiinte Umanistice |
| spelling | doaj.art-1549b55896eb45409d5aa370957ae4df2024-02-03T12:03:37ZengMoldova State UniversityStudia Universitatis Moldaviae: Stiinte Umanistice1857-20732345-10092007-02-012The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИUSM ADMIN0Studia Universitas Moldaviae În economia de tranziţie este inevitabil procesul de rerepartizare a capitalului, inclusiv reorganizarea întreprinderilor. În articol sunt examinate cinci forme de reorganizare, reglementate de normele legislative ale Republicii Moldova – Codul civil, Codul fiscal şi alte acte normative, fiind prezentate diferite viziuni aferente situaţiei economice respective, viziunea proprie a autorilor. Sunt propuse soluţii de îmbunătăţire a situaţiei. Se fac concluzii referitor la cele mai eficiente instrumente de scoatere a întreprinderilor din criză. In the economy of transaction period the capital re-distribution process is inevitable, including the juridical reorganization of an enterprise. In the article there are examined five forms of reorganization, various options about this issue are demonstrated, the own point of view is presented, the stipulations of Moldavian Civil and Tax codes and of other legal documents are taken into account, the solutions about the most effective instruments for leading the enterprise out of a crisis. https://ojs.studiamsu.md/index.php/stiinte_exacte_si_economice/article/view/69 |
| spellingShingle | USM ADMIN The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ Studia Universitatis Moldaviae: Stiinte Umanistice |
| title | The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ |
| title_full | The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ |
| title_fullStr | The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ |
| title_full_unstemmed | The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ |
| title_short | The ПОРЯДОК БУХГАЛТЕРСКОГО УЧЁТА НЕВОСТРЕБОВАННЫХ НАЛОГОВЫХ УБЫТКОВ ПРЕДПРИЯТИЙ В УСЛОВИЯХ РЕОРГАНИЗАЦИИ |
| title_sort | порядок бухгалтерского учёта невостребованных налоговых убытков предприятий в условиях реорганизации |
| url | https://ojs.studiamsu.md/index.php/stiinte_exacte_si_economice/article/view/69 |
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