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Aspecte ale contabilității veniturilor conform IFRS 15

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dc.contributor.author Curagău, Natalia
dc.contributor.author Ţurcanu, Ștefan
dc.date.accessioned 2020-09-16T08:20:39Z
dc.date.available 2020-09-16T08:20:39Z
dc.date.issued 2017-03-17
dc.identifier.isbn 978-9975-75-859-8
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/498
dc.description CURAGĂU, Natalia, ŢURCANU, Ştefan. Aspecte ale contabilității veniturilor conform IFRS 15. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 86-89. ISBN 978-9975-75-859-8. en_US
dc.description.abstract The reform of the accounting system is based not only on the transition to IFRS but also on a study on the future change of the accounting system. The new IFRS 15 "Revenue from contracts with customers" represents fundamental changes. This scientific article makes changes that may arise in front of national companies and attempts to systematise contractual obligations arising from contracts on the wholesale energy and energy market. Account may be taken of the possibility of carrying out accounting transactions under these contracts in accordance with the new accounting standards. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject accounting harmonization en_US
dc.subject profit and loss statement en_US
dc.subject IRSF 15 en_US
dc.subject transition en_US
dc.title Aspecte ale contabilității veniturilor conform IFRS 15 en_US
dc.type Article en_US


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