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DC Field | Value | Language |
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dc.contributor.author | Bîrca, Aliona | - |
dc.contributor.author | Tofanica, Inesa | - |
dc.date.accessioned | 2024-09-02T11:02:55Z | - |
dc.date.available | 2024-09-02T11:02:55Z | - |
dc.date.issued | 2024-04 | - |
dc.identifier.isbn | 978-9975-167-61-1 (PDF). | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3483 | - |
dc.description | BÎRCA, Aliona, TOFANICA, Inesa. Studiu comparativ privind conținutul politicilor contabile = Comparative study on the content of accounting policies. 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. 137-141. ISBN 978-9975-167-61-1 (PDF). | en_US |
dc.description.abstract | In researching issues related to accounting policies, we need to focus not only on the principles, conventions, and practices used by the entity in organizing its accounting, as we have attempted to demonstrate in this article. The study investigated the relevance of this topic based on a significant accounting publication over twelve years. Subsequently, through comparative study, the main elements of both national and international standards in this field were examined. Ultimately, it was demonstrated that the common elements of both standards include: selection and application of accounting policies, changes in accounting policies, changes in accounting estimates, and accounting errors. The national standard also includes events occurring after the reporting date and the continuity of operations. CZU: 657.1:338.23(478); JEL: M410; DOI: https://doi.org/10.53486/isca2024.17 | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | accounting policies | en_US |
dc.subject | accounting estimates | en_US |
dc.subject | errors | en_US |
dc.subject | events after the reporting period | en_US |
dc.title | Studiu comparativ privind conținutul politicilor contabile | en_US |
dc.title.alternative | Comparative study on the content of accounting policies | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_137-141.pdf | 811.51 kB | Adobe PDF | View/Open |
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