IFRS: Evoluţii recente şi viitoare

dc.contributor.author	Corniciuc, Vitalie
dc.date.accessioned	2021-11-03T12:40:47Z
dc.date.available	2021-11-03T12:40:47Z
dc.date.issued	2012-04
dc.identifier.isbn	978-9975-75-619-8
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/206
dc.description	CORNICIUC, Vitalie. IFRS: Evoluţii recente şi viitoare. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 14-17. ISBN 978-9975-75-619-8.	en_US
dc.description.abstract	IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders and users of financial information. It focuses on recent modifications to existing standards, new IFRS that were adopted and will be implemented for financial periods ended 31 December 2013 or later and exposure drafts for new standards that aim to replace the existing ones. CZU: 006.44:657.2(478).	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	raport financiar	en_US
dc.subject	Standarde Internaţionale de Raportare Financiară	en_US
dc.title	IFRS: Evoluţii recente şi viitoare	en_US
dc.type	Article	en_US