Browsing by Author "Lapițcaia, Liudmila"

Now showing items 1-4 of 4

Applying IFRS for accounting of cryptocurrencies

Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020-12)

This article addresses issues related to recognition, evaluation and reflection in accounting cryptocurrency in accordance with IFRS. Should be noted, that there is currently no specific IFRS standard that would disclose ...
Features of application of provisions of IFRS 17 ”Insurance contracts”

Lapițcaia, Liudmila (ASEM, 2021)

The necessity of implementing of IFRS 17 "Insurance contracts" arose primarily because investors faced difficulties in analyzing the financial statements of insurance companies of different jurisdictions, in terms of the ...
Features of intellectual property reflection in accounting and in financial statements

Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2020-06)

Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of ...
Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation

Lapițcaia, Liudmila; Leahovcenco, Alexandru (ASEM, 2018-03)

This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection ...

Now showing items 1-4 of 4

Search DSpace