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Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare

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dc.contributor.author Vîrtosu, Artur
dc.date.accessioned 2020-09-19T11:28:28Z
dc.date.available 2020-09-19T11:28:28Z
dc.date.issued 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/511
dc.description VÎRTOSU, Artur. Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 30-39. ISBN 978-9975-75-923-6. en_US
dc.description.abstract Inventories represents an integral part of the financial statements for a large number of entities, therefore the disclosure of information about these type of assets is relevant for all stakeholders. The presentation of inventories in the financial statements are regulated by National Accounting Standards “Presentation of Financial Statements” and “Inventories” for entities using national accounting regulation. These standards are elaborated based on similar International Financial Reporting Standards and EU Directive 2013/34/UE. However, there are a number of differences, which are proposed to be removed in the amendments to NAS. In this article, the author propose for investigation and development issues related to: - required disclosures of information regarding inventories in financial statements; - proposed changes in NAS regarding inventories and their presentation in financial statements; - other issues related to additional disclosures on inventories based on international and local practices; The above-mentioned issues are developed and recommendations provided considering the international approaches, including EU Accounting Directive, intended to transpose into national legislation. JEL. M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject nventories en_US
dc.subject financial statements en_US
dc.subject accounting value en_US
dc.subject net realizable value en_US
dc.subject stocuri en_US
dc.subject situații financiare en_US
dc.subject valoare contabilă en_US
dc.subject evaluare curentă en_US
dc.subject evaluare ulterioară en_US
dc.subject valoare realizabilă netă en_US
dc.title Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare en_US
dc.type Article en_US


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