Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/3477
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kubik, Valentina | - |
dc.date.accessioned | 2024-09-02T10:26:47Z | - |
dc.date.available | 2024-09-02T10:26:47Z | - |
dc.date.issued | 2024-04 | - |
dc.identifier.isbn | 978-9975-167-61-1 (PDF). | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3477 | - |
dc.description | KUBIK, Valentina. Assessment of current liabilities of enterprises in the modern economic conditions = Оценка текущих обязательств предприятий в современных условиях хозяйствования. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 95-99. ISBN 978-9975-167-61-1 (PDF). | en_US |
dc.description.abstract | The article analyzes, how the accounting assessment of current liabilities of enterprises is carried out, taking into account various types of current value. It was found, that international financial reporting standards and Ukrainian accounting standards do not provide clear instructions on the value, at which accounting objects should be valued when recognized and reflected in the financial report. This has a negative impact on the quality of enterprise reporting and requires the development of methods, that would clarify the application of various types of liability assessment depending on the purpose of the assessment. It is proven, that the choice of the type of assessment of obligations should depend on the terms of their implementation and the results of business negotiations. Recommendations are provided regarding the correct implementation of the accounting assessment of current liabilities and the disclosure of information about them in financial statements. CZU: 657.4(477); JEL: M41; DOI: https://doi.org/10.53486/isca2024.11 | en_US |
dc.language.iso | en | en_US |
dc.publisher | ASEM | en_US |
dc.subject | current liabilities | en_US |
dc.subject | accounting assessment | en_US |
dc.subject | discounting | en_US |
dc.subject | fair value | en_US |
dc.title | Assessment of current liabilities of enterprises in the modern economic conditions | en_US |
dc.title.alternative | Оценка текущих обязательств предприятий в современных условиях хозяйствования | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Culegerea ISCA 2024_p_95-99.pdf | 672.97 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.