The impact of accounting policies on financial results

Erhan, Lica; Gamureac, Mihaela

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2238

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DC Field	Value	Language
dc.contributor.author	Erhan, Lica	-
dc.contributor.author	Gamureac, Mihaela	-
dc.date.accessioned	2022-09-06T11:40:07Z	-
dc.date.available	2022-09-06T11:40:07Z	-
dc.date.issued	2022-03	-
dc.identifier.isbn	978-9975-155-87-8 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2238	-
dc.description	ERHAN, Lica, GAMUREAC, Mihaela. The impact of accounting policies on financial results = Impactul politicilor contabile asupra rezultatelor financiare. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 243-247. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the entity may choose, within the law, to model or improve its financial statements. The analysis carried out in this article shows that there are certain aspects that can be modified to obtain an advantageous financial result for the entity, at the same time without violating the law, but only using correctly different accounting methods, for example valuation of fixed assets, income tax. , amortization of fixed assets, etc. CZU: 657.1:[657.37+657.44]; JEL: M41, F65; DOI 10.5281/zenodo.6718921	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	financial result	en_US
dc.subject	accounting methods	en_US
dc.subject	entity	en_US
dc.subject	IFRS	en_US
dc.subject	NAS	en_US
dc.subject	accounting policies	en_US
dc.title	The impact of accounting policies on financial results	en_US
dc.title.alternative	Impactul politicilor contabile asupra rezultatelor financiare	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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