Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS

Lavric, Marius

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4243

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DC Field	Value	Language
dc.contributor.author	Lavric, Marius	-
dc.date.accessioned	2025-06-27T07:15:52Z	-
dc.date.available	2025-06-27T07:15:52Z	-
dc.date.issued	2025	-
dc.identifier.isbn	978-9975-168-25-0 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4243	-
dc.description	LAVRIC, Marius. Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS = Recognition, Initial and Subsequent Measurement of Trade Receivables in Accordance with IFRS. Online. Coord. șt.: Natalia CURAGĂU. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 214-216. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.62	en_US
dc.description.abstract	This article analyses the accounting of trade receivables under IFRS, focusing on recognition, initial and subsequent measurement. According to IFRS 9 and IFRS 15, are financial assets that must be recognized when the entity becomes a party to a contract. Initial measurement is based on the transaction price, while subsequent measurement is done at amortized cost or fair value. The article also discusses loss provisions and their impact on financial statements. Proper application of these standards ensures transparency and comparability, which are essential for financial information users. CZU: [657.432:334.72]:006.89; JEL: M41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	IFRS 9	en_US
dc.subject	trade receivables	en_US
dc.subject	amortized cost	en_US
dc.subject	recognition	en_US
dc.subject	evaluation	en_US
dc.subject	loss provision	en_US
dc.title	Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS	en_US
dc.title.alternative	Recognition, Initial and Subsequent Measurement of Trade Receivables in Accordance with IFRS	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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