Some convergences and differences on the accounting treatment of stocks by prism national and international provisions

Codrean, Violeta

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2497

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DC Field	Value	Language
dc.contributor.author	Codrean, Violeta	-
dc.date.accessioned	2023-03-06T08:30:43Z	-
dc.date.available	2023-03-06T08:30:43Z	-
dc.date.issued	2022-04	-
dc.identifier.isbn	978-9975-3590-2-3 (PDF).	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2497	-
dc.description	CODREAN, Violeta. Some convergences and differences on the accounting treatment of stocks by prism national and international provisions = Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale. Coord. șt.: MIHAILA, Svetlana In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 164-168. ISBN 978-9975-3590-2-3 (PDF).	en_US
dc.description.abstract	In the current context, inventory management is an indispensable part of ensuring the continuity of the entity's activity in terms of performance and optimization. This paper aims to highlight the importance of inventories held by the entity and to highlight some convergences and divergences on the accounting treatment of inventories from the perspective of national and international regulations, similarities and differences in purpose, scope, definitions, composition, valuation and others. In order to carry out a comparative quality analysis, the national and international normative acts as well as the specialized literature in the field were studied. CZU: 657.371:006.44(100+478); JEL: M40, M41; DOI: https://doi.org/10.53486/9789975359023.33	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	stocks	en_US
dc.subject	convergence	en_US
dc.subject	divergence	en_US
dc.subject	cost of entry	en_US
dc.subject	valuation	en_US
dc.subject	SNC	en_US
dc.subject	IAS	en_US
dc.title	Some convergences and differences on the accounting treatment of stocks by prism national and international provisions	en_US
dc.title.alternative	Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale	en_US
dc.type	Article	en_US
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