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Title: | Dezvoltarea concepţiei privind evaluarea informaţiei situaţiilor financiare |
Authors: | Țurcanu, Viorel Golocialova, Irina |
Keywords: | financial statements qualitative characteristics assesement measurement model of quality mathematical modeling |
Issue Date: | Apr-2020 |
Publisher: | ASEM |
Abstract: | A certain place in the Conceptual framework is occupied by the qualitative characteristics that have undergone structural modifications and created the prerequisites for the formation of their concept. In this context, the work focuses on the study of the status of qualitative characteristics in two accounting systems. In some associated countries, a third accounting system has emerged that has a mixed character and an excellent list of quality characteristics. The authors proposed a methodology for assessing the usefulness of financial reporting information, which proves the failure of the convergence of various accounting systems while ignoring the conceptual approach. JEL: M41. |
Description: | ŢURCANU, Viorel, GOLOCIALOVA, Irina. Dezvoltarea concepţiei privind evaluarea informaţiei situaţiilor financiare. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 231-239. ISBN 978-9975-75-989-2. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1401 |
ISBN: | 978-9975-75-989-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Turcanu_V_Golocialova_I_ conf_aprilie_2020_IX_ed.pdf | 1.01 MB | Adobe PDF | ![]() View/Open |
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