{"id":13722,"date":"2022-12-19T13:59:48","date_gmt":"2022-12-19T11:59:48","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=13722"},"modified":"2022-12-19T14:07:28","modified_gmt":"2022-12-19T12:07:28","slug":"contabilitatea-institutiilor-publice","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitatea-institutiilor-publice\/","title":{"rendered":"Contabilitatea institu\u021biilor publice"},"content":{"rendered":"<p>Lucrarea \u00eencearc\u0103 s\u0103 elucideze complet problematica legat\u0103 de contabilitatea insti\u021butiilor publice, at\u00e2t din punct de vedere contabil, c\u00e2t \u0219i financiar \u0219i fiscal.<\/p>\n<p>\u00cen cele 12 capitole, sunt prezentate teme de interes pentru cei care studiaz\u0103 domeniul contabilit\u0103\u021bii publice. Pornind de la normele interna\u021bionale de contabilitate pentru institu\u021bii publice IPSAS, se demonstreaz\u0103 cum s-a raportat legisla\u021bia na\u021bional\u0103 la aceste norme. Se dezvolt\u0103 teme legate de contabilitatea fondurilor, finan\u021b\u0103rilor, rezultate, activele fixe, stocuri, ter\u021bi, trezorerie, venituri \u0219i cheltuieli, lucr\u0103rile de \u00eenchidere contabile, \u0219i, nu \u00een ultimul r\u00e2nd, conturile \u00een afara bilan\u021bului, extrem de importante, \u0219tiut fiind c\u0103 institu\u021biile publice utilizeaz\u0103 \u0219i o a\u0219a-numit\u0103 contabilitate bugetar\u0103.<\/p>\n<p>Fiecare capitol debuteaz\u0103 cu IPSAS-urile corespunz\u0103toare, dup\u0103 care se face recurs la legisla\u021bia rom\u00e2neasc\u0103 \u0219i la modul \u00een care aceasta se poate implementa \u00een practica na\u021bional\u0103 \u0219i \u00een cea interna\u021bional\u0103.<\/p>\n<p>Partea teoretic\u0103 este, \u00een consecin\u021b\u0103, extrem de util\u0103 nu numai studen\u021bilor economi\u0219ti, ci \u0219i practicienilor \u00een contabilitate, cu at\u00e2t mai mult cu c\u00e2t disciplina a fost introdus\u0103 la examenul de admitere de la CECCAR.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_13724\"  _slug=\"contabilitatea-institutiilor-publice\" data-title=\"contabilitatea-institutiilor-publice\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_13724 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/2013-GISBERTO...-Contabilitatea-instit-publice-CUP.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Lucrarea \u00eencearc\u0103 s\u0103 elucideze complet problematica legat\u0103 de contabilitatea insti\u021butiilor publice, at\u00e2t din punct de vedere contabil, c\u00e2t \u0219i financiar \u0219i fiscal.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13722","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-211","pa_book-author-alberta-gisberto","pa_book-author-ileana-nisulescu","pa_book-author-cleopatra-sendroiu","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - 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