Abstract:
The analysis of changes in the International Financial Reporting Standards allows to organize correctly accounting for the enterprises which according to national legislations are obliged to keep accounting according to IFRS. In addition, these changes can take into account the rest of the enterprises of the Republic of Moldova, which keep records in accordance with the National Accounting Standards. This article analyzes the proposed changes in IFRS and examines the impact of these changes on the organization of accounting of the enterprise. JEL: M41.
Description:
LAPIŢKAIA, Liudmila. Analysis of proposed changes and amendments to International Financial Reporting Standards. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 569-573. ISBN 978-9975-75-968-7.
