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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2727
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dc.contributor.authorColesnic, Tatiana-
dc.contributor.authorStratweva, Xenia-
dc.date.accessioned2023-05-26T12:01:44Z-
dc.date.available2023-05-26T12:01:44Z-
dc.date.issued2023-03-
dc.identifier.isbn978-9975-147-93-4 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2727-
dc.descriptionCOLESNIC, Tatiana, STRATEVA, Xenia. Оценка основных средств: сравнительный анализ положений НСБУ и МСФО = Valuation of Fixed Assets: a Comparative Analysis of the Provisions of NAS and IFRS. Haучный руководитель: GRABAROVSCHI, Ludmila. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 463-474. ISBN 978-9975-147-93-4 (PDF).en_US
dc.description.abstractThe article presents similarities and differences in the valuation of fixed assets according to international financial reporting standards and national accounting standards of the Republic of Moldova. The research compares the definition of fixed assets, their classification, the initial and subsequent evaluation. There is also a description of the approaches proposed by international standards in the assessment of discounted value. At the end of the study, were drawn conclusions and were proposed solutions related to the use of discounting in the national practice. CZU: 657.421.1/.425:006.44; JEL: M41; DOI: https://doi.org/10.53486/issc2023.62en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectaccountingen_US
dc.subjectfixed assetsen_US
dc.subjectrevaluationen_US
dc.subjectimpairmenten_US
dc.subjectdiscountingen_US
dc.subjectNational Accounting Standardsen_US
dc.subjectInternational Financial Reporting Standardsen_US
dc.subjectIFRSen_US
dc.titleОценка основных средств: сравнительный анализ положений НСБУ и МСФОen_US
dc.title.alternativeValuation of Fixed Assets: a Comparative Analysis of the Provisions of NAS and IFRSen_US
dc.typeArticleen_US
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