Оценка основных средств: сравнительный анализ положений НСБУ и МСФО

Abstract

The 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/issc2023.62