Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/1641
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Grabarovschi, Ludmila | - |
dc.date.accessioned | 2021-12-22T07:45:51Z | - |
dc.date.available | 2021-12-22T07:45:51Z | - |
dc.date.issued | 2013-04-05 | - |
dc.identifier.isbn | 978-9975-4242-7-1 | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1641 | - |
dc.description | GRABAROVSCHI, Ludmila. Consideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 41-44. ISBN 978-9975-4242-7-1. | en_US |
dc.description.abstract | In order to ensure the credibility of the accounting information, the changes provided by the International Financial Reporting Standards (IFRS) require the classification of the financial assets according to the following categories: financial assets carried at amortised cost and financial assets carried at fair value. Because of the complexity of the assets measurement process that isn’t an automatic one but a process that requires the application of a professional judgment, this article aims to define the directions of improvement of the financial assets accounting process, through their recognition, classification and measurement. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Tipografia "CRIO" | en_US |
dc.subject | IFRS | en_US |
dc.subject | evaluarea activelor financiare | en_US |
dc.subject | active financiare | en_US |
dc.subject | active nefinaciare | en_US |
dc.subject | evaluarea initială | en_US |
dc.subject | evaluarea ulterioară | en_US |
dc.subject | valoarea justă | en_US |
dc.title | Consideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Grabarovschi Ludmila_conf_Dep_Contabilitate_aprilie_2013.pdf | 266.48 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.