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Coerența politicilor contabile la întocmirea situațiilor financiare

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dc.contributor.author Bîrcă, Aliona
dc.date.accessioned 2015-07-07T04:18:53Z
dc.date.available 2015-07-07T04:18:53Z
dc.date.issued 2014
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/116
dc.description Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111 en_US
dc.description.abstract Ensuring financial accounting information of high quality is undoubtedly essential, but useless, unless processed under general rules applied by all countries. In fact, this is one of the main objectives of the policy promoted by the International Accounting Standards Board (IASB) and involves the facilitation of connections between accountants worldwide. The International Accounting Standards Board has undertaken measures to reduce these differences, aiming to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. Financial statements are prepared in order to provide useful information for economic and financial decisions. The core of accounting policies differ from one entity to another, because it depends on the nature of economic activity, the organization of accounting and the management attitude towards internal and external factors. At the same time, these are influenced by the accounting regulatory system that provides various forms of recognition, measurement and counting of accounting elements. en_US
dc.publisher Academide de Studii Economice a Moldovei en_US
dc.relation.ispartofseries Analele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subject principii contabile en_US
dc.subject caracteristici calitative en_US
dc.subject performanță financiară en_US
dc.subject prag de semnificație en_US
dc.subject estimări contabile en_US
dc.subject erori contabile en_US
dc.title Coerența politicilor contabile la întocmirea situațiilor financiare en_US
dc.type Article en_US


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