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DC Field | Value | Language |
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dc.contributor.author | Ghedrovici, Olesea | - |
dc.date.accessioned | 2021-12-29T09:40:07Z | - |
dc.date.available | 2021-12-29T09:40:07Z | - |
dc.date.issued | 2014-04 | - |
dc.identifier.isbn | 978-9975-75-710-2 | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/1712 | - |
dc.description | GHEDROVICI, Olesea. Contabilitatea – artă sau știință? Reflecții asupra judecății profesionale în contextual aplicării IFRS. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 118-119. ISBN 978-9975-75-710-2. | en_US |
dc.description.abstract | A question about the nature of accounting persists in scientific and professional society during a long period of time. One may argue that it is a science as some of the accounting rules and principles, such as duble entry or the basic accounting equation are universal. Other opinion is based on a fact that some accounting approaches vary from country to country, or, in some crecumstance, depend on personal perceptions. We propose to discuss these issues. | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | contabilitate | en_US |
dc.subject | Republica Moldova | en_US |
dc.subject | Standarde Internaţionale de Raportare Financiară | en_US |
dc.title | Contabilitatea – artă sau știință? Reflecții asupra judecății profesionale în contextual aplicării IFRS | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Olesea GHEDROVICI_conf_Dep_Contabilitate_aprilie_2014.pdf | 255.46 kB | Adobe PDF | ![]() View/Open |
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