Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/460
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dc.contributor.authorЦуркан, Людмила
dc.contributor.authorГринько, Карина
dc.contributor.authorПархоменко, Корина
dc.date.accessioned2020-09-14T10:04:41Z
dc.date.available2020-09-14T10:04:41Z
dc.date.issued2017-11
dc.identifier.isbn978-9975-75-895-6
dc.identifier.uri${dspace.ui.url}/handle/1234567890/460
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/460
dc.descriptionЦУРКАН, Людмила, ГРИНЬКО, Карина, ПАРХОМЕНКО, Корина. Учётная политика предприятия и её роль в организации бухгалтерского учета. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 264-268. ISBN 978-9975-75-895-6.en_US
dc.description.abstractThis article about us to accounting policy in the field of accounting reporting. The article considers the problems of formation and application of the accounting policy of the organization in the context of transition to the International Financial Reporting Standards (IFRS). The comparative characteristics of the main provisions are given in accordance with the accounting standards of the Republic of Moldova, the Republic of Belarus and IFRS. The procedure for the formation of accounting policy is considered as a management decision, a method of influencing the creation of accounting and reporting information on the results of the enterprise. JEL: M 41en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectaccounting policiesen_US
dc.subjectnational standardsen_US
dc.subjectaccounting methodsen_US
dc.subjectmethodological aspecten_US
dc.subjectorganizational aspecten_US
dc.titleУчётная политика предприятия и её роль в организации бухгалтерского учетаen_US
dc.typeArticleen_US
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