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Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia

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dc.contributor.author Golocialova, Irina
dc.contributor.author Maior, Valentina
dc.date.accessioned 2020-09-22T07:11:38Z
dc.date.available 2020-09-22T07:11:38Z
dc.date.issued 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/523
dc.description GOLOCIALOVA, Irina, MAIOR, Valentina. Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia. 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. 117-121. ISBN 978-9975-75-923-6. en_US
dc.description.abstract The development and implementation of innovation became a priority as we transitioned towards an innovative economy. Due to significant risks which appeared at the investment stage - this activity is known as the "Venture Activity". The introduction of innovative ideas leads to excessive revenues. The patent owners, the private business sector and state funding bodies each pursue their own agenda, extent of implementation and have their own legal status. The status quo has determined the necessity of a particular funding mechanism. It is venture financing or investment. Venture financing (investment) requires particularly mechanism accounting of operations those related with the venture industry. The development of an appropriate model of operational accountancy is necessary to evaluate risk capital, human, organizational and investment capital. These concerns are dealt with in this article. The purpose of the research authors in this work has been: disclosed essence of venture financing; characterized stages of venture capital business; measurement of human capital of context methodology of International Financial Reporting Standards (IFRS). JEL. M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject venture capital en_US
dc.subject venture financing en_US
dc.subject methodology of accounting en_US
dc.subject fair value en_US
dc.subject innovation activity en_US
dc.subject mechanism accounting en_US
dc.title Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia en_US
dc.type Article en_US


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