Учет списания многолетних насаждений в результате чрезвычайных событий

  • Г. КИРЕЙЦЕВ Государственный аграрный университет Украины
  • Людмила ТОДОРОВА Universitatea Agrară de Stat din Moldova

Abstract

When we pass perennial plantations to losses because of extraordinary events, we may face problems regarding the list of expenses and methods of their determination in order to include them in losses’ components that are subject to accounting and financial reports. Besides the balance value of depreciated perennial plantations as a result of extraordinary events, we should recognize as losses the corresponding part of their operating expenses accumulated up to the moment of extraordinary event, as well as the expenses of their consequences’ liquidation.


 Keywords: Balance value, Extraordinary events, List of expenses, Liquidation, Loss, Operation expenses, Perennial plantations.

References

1. Konceptual’nye osnovy podgotovki i predstavleniâ finansovyh otčetov. In: Monitorul Oficial al. Republicii Moldova. 1997, nr. 88-91.
2. NSBU 3 «Sostav zatrat i rashodov predpriâtiâ». In: Monitorul Oficial al. Republicii Moldova. 1997, nr. 88-91.
3. NSBU 5 «Predstavleniĺfinansovyh otčetov». In: Monitorul Oficial al. Republicii Moldova. 1997, nr. 88-91.
4. NSBU 6 «Osobennosti učeta na sel’skohozâjstvennyh predpriâtiâh». În: Monitorul Oficial al. Republicii Moldova. 2000, nr. 163-165.
5. NSBU 16 «Učet dolgosročnyh material’nyh aktivov». In: Monitorul Oficial al. Republicii Moldova. 1997, nr. 88-91.
Published
2017-05-26
How to Cite
КИРЕЙЦЕВ, Г.; ТОДОРОВА, Людмила. Учет списания многолетних насаждений в результате чрезвычайных событий. Stiinta agricola, [S.l.], n. 1, p. 107-110, may 2017. ISSN 2587-3202. Available at: <https://sa.uasm.md/index.php?journal=sa&page=article&op=view&path%5B%5D=298>. Date accessed: 25 feb. 2021.
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