IFRS: Evoluţii recente şi viitoare

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Title:	IFRS: Evoluţii recente şi viitoare
Authors:	Corniciuc, Vitalie
Keywords:	raport financiar Standarde Internaţionale de Raportare Financiară
Issue Date:	Apr-2012
Publisher:	ASEM
Abstract:	IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders and users of financial information. It focuses on recent modifications to existing standards, new IFRS that were adopted and will be implemented for financial periods ended 31 December 2013 or later and exposure drafts for new standards that aim to replace the existing ones. CZU: 006.44:657.2(478).
Description:	CORNICIUC, Vitalie. IFRS: Evoluţii recente şi viitoare. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 14-17. ISBN 978-9975-75-619-8.
URI:	http://irek.ase.md:80/xmlui/handle/123456789.1/206
ISBN:	978-9975-75-619-8
Appears in Collections:	2.Articole

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