IREK – AESM: Institutional Repository of Economic Knowledge

Particularitățile aplicării IFRS în sistemul național de contabilitate și raportare

Show simple item record

dc.contributor.author Grabarovschi, Ludmila
dc.contributor.author Lazari, Liliana
dc.contributor.author Lewandowska, Hanna
dc.date.accessioned 2023-09-06T07:34:30Z
dc.date.available 2023-09-06T07:34:30Z
dc.date.issued 2023-04
dc.identifier.isbn 978-9975-167-00-0 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2829
dc.description GRABAROVSCHI, Ludmila, LAZARI, Liliana, LEWANDOWSKA, Hanna. Particularitățile aplicării IFRS în sistemul național de contabilitate și raportare = The particularities of IFRS application in the national accounting and reporting system. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 99-109. ISBN 978-9975-167-00-0 (PDF). en_US
dc.description.abstract The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to unify the domestic accounting system with that of developed countries, and as well to the tasks of integrating the country into the world economic space. The scientific and applied interest includes the theoretical and scientific-methodological issues related to the application of the IFRS based accounting methods and principles, as well as its advantages compared to the specific instruments provided in the SNC. In order to carry out this study, various research methods were used: documentation, the comparative method, the selection and bibliographic synthesis of sources related to the theoretical-practical foundations in the accounting field. At the same time, for a clearer and more representative analysis, logical and systemic approaches were used regarding the similarities and differences between the IFRS and SNC provisions through the lens of the accounting reporting methodology. Also, the article briefly examines the regulation of accounting practice in Poland, which has passed the path from the compliance of some entities with EU directives, to the IFRS implementation in the accounting legislation. CZU:[657.1+657.37:006.32](438+478); JEL: M 41; DOI: https://doi.org/10.53486/isca2023.12 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject accounting en_US
dc.subject financial reports en_US
dc.subject assets en_US
dc.subject revaluation en_US
dc.subject impairment en_US
dc.subject discounting en_US
dc.subject Standarde Internaţionale de Raportare Financiară en_US
dc.subject differences en_US
dc.subject IFRS en_US
dc.title Particularitățile aplicării IFRS în sistemul național de contabilitate și raportare en_US
dc.title.alternative The particularities of IFRS application in the national accounting and reporting system en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account