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Title: | Aspecte problematice ale evaluării elementelor patrimoniale în scopul raportării poziției financiare |
Other Titles: | Problematic aspects related to the evaluation of patrimonial elements for the purpose of reporting the financial position |
Authors: | Lazari, Liliana Iavorschi, Irina |
Keywords: | financial reporting balance sheet assets equity liabilities book value |
Issue Date: | Apr-2024 |
Publisher: | ASEM |
Abstract: | Asset, equity, and liability valuation play a critical role in financial reporting, providing stakeholders with essential information about the financial position of the entity. However, being a complex process, it is not without challenges. This article examines the problematic aspects of asset and liability valuation for financial reporting purposes, focusing on discrepancies between different valuation methods. By addressing these issues, this research aims to enhance understanding and awareness among accounting and finance professionals, ultimately contributing to increased transparency and reliability in financial reporting practices. The study utilized scientific research methods such as analysis of the national and international accounting regulatory framework governing the study, information synthesis, and comparison to identify distinctive features. CZU: 657.372.2:657.41/.45(478); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2024.18 |
Description: | LAZARI, Liliana, IAVORSCHI, Irina. Aspecte problematice ale evaluării elementelor patrimoniale în scopul raportării poziției financiare = Problematic aspects related to the evaluation of patrimonial elements for the purpose of reporting the financial position. 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. 142-148. ISBN 978-9975-167-61-1 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3484 |
ISBN: | 978-9975-167-61-1 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2024_p_142-148.pdf | 1.02 MB | Adobe PDF | View/Open |
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