文章基本信息

标题：Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank
本地全文：下载
作者：Boca (Rakos) Ileana-Sorina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：The accounting and financial registering of the expenditures regarding the projects of mines closure,preservation,and ecology works financed by the International Bank for Reconstruction and Development are carried out according to the Accountancy Law no. 82/1991,re-published,and to the new accounting Settlements in accordance with the 4th and the 7th directives of the European Economic Communities that are in force beginning with January 10th 2010 owing to Order no. 3055 dated October 29th 2009. According to theses legal stipulations,yearly financial reports drawn out by the juridical persons of public interest are the object of a statutory audit.
关键词：project;implementation;World Bank;loan;financing;restructuring;mining industry;accountancy;account;financial reports