{"id":5574,"date":"2022-05-12T15:41:17","date_gmt":"2022-05-12T13:41:17","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=5574"},"modified":"2022-06-17T08:31:25","modified_gmt":"2022-06-17T06:31:25","slug":"5574","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/5574\/","title":{"rendered":"Sisteme contabile \u0219i fiscale comparate. Edi\u021bia a doua"},"content":{"rendered":"<p>Pe parcursul celor \u0219ase capitole, autoarea efectueaz\u0103 o incursiune \u00een sistemele contabile ale lumii. Pornind de la clasificarea sistemelor contabile realizat\u0103 de c\u00e2\u021biva eminen\u021bi speciali\u0219ti, lucrarea \u00ee\u0219i propune s\u0103 dezvaluie elementele de con\u021binut ale sistemului contabil anglo-saxon, av\u00e2nd \u00een vedere at\u00e2t contabilitatea american\u0103, c\u00e2t \u0219i cea britanic\u0103, continu\u00e2nd cu prezentarea sistemului contabil continental (european) \u0219i a celui islamic. Astfel, se prezint\u0103 etapele demersului contabil plec\u00e2nd de la cadrul general al contabilitatii, continu\u00e2nd cu organismele de reglementare contabile, situa\u021biile financiare anuale, \u00eencheind cu principalele politici \u0219i op\u021biuni contabile. Toat\u0103 lucrarea cuprinde compara\u021bii realizate fie \u00een interiorul sistemului anglo-saxon, fie \u00eentre acesta \u0219i celelalte sisteme, precum \u0219i \u00een construc\u021bia contabil\u0103. \u00cen acest sens, s-a alc\u0103tuit o paralel\u0103 \u00eentre modul de contabilizare a produc\u021biei \u0219i v\u00e2nz\u0103rii \u00een cele dou\u0103 sisteme principale, anglo-saxon \u0219i continental. Nu poate fi acordat\u0103 o aten\u021bie marginal\u0103 capitolului ce prive\u0219te fiscalitatea, deoarece abordeaz\u0103 teme de interes, precum existen\u021ba firmelor offshore din paradisurile fiscale.<\/p>\n<p>\u00cen consecin\u021b\u0103, cartea este util\u0103 nu numai studen\u021bilor economi\u0219ti, masteranzilor, dar \u0219i practicienilor \u00een contabilitate, abord\u00e2nd teme de interes \u00een special pentru cei interesa\u021bi s\u0103 cunoasc\u0103 \u0219i un alt punct de vedere asupra contabilit\u0103\u021bii dec\u00e2t cel rom\u00e2nesc.<\/p>\n<p>&nbsp;<\/p>\n<p>Autoarea<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_5573\"  _slug=\"sisteme-contabile-si-fiscale-comparate-editia-a-ii-a\" data-title=\"sisteme-contabile-si-fiscale-comparate-editia-a-ii-a\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_5573 = {\"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\\\/05\\\/sisteme_contabile_comparate_nisulescu-ashrafzadeh-CUPR.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Pe parcursul celor \u0219ase capitole, autoarea efectueaz\u0103 o incursiune \u00een sistemele contabile ale lumii. Capitolul ce prive\u0219te fiscalitatea abordeaz\u0103 teme de interes, precum existen\u021ba firmelor offshore din paradisurile fiscale.<\/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-5574","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-1044","pa_book-author-ileana-nisulescu-ashrafzadeh","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sisteme contabile \u0219i fiscale comparate. Edi\u021bia a doua - Editura ASE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/5574\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sisteme contabile \u0219i fiscale comparate. Edi\u021bia a doua - Editura ASE\" \/>\n<meta property=\"og:description\" content=\"Pe parcursul celor \u0219ase capitole, autoarea efectueaz\u0103 o incursiune \u00een sistemele contabile ale lumii. Capitolul ce prive\u0219te fiscalitatea abordeaz\u0103 teme de interes, precum existen\u021ba firmelor offshore din paradisurile fiscale.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/5574\/\" \/>\n<meta property=\"og:site_name\" content=\"Editura ASE\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-17T06:31:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-content\/uploads\/2022\/05\/2019-NISULESCU-Sisteme-fiscale-comparate-II-SITE.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"578\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/#website\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/\",\"name\":\"Editura ASE\",\"description\":\"Editura ASE\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/5574\/#webpage\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/5574\/\",\"name\":\"Sisteme contabile \u0219i fiscale comparate. 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