Controverse privind evaluarea: cost istoric versus valoare justă

dc.contributor.author	Lazari, Liliana
dc.contributor.author	Țurcanu, Liliana
dc.date.accessioned	2021-11-03T13:38:48Z
dc.date.available	2021-11-03T13:38:48Z
dc.date.issued	2012-04
dc.identifier.isbn	978-9975-75-619-8
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/217
dc.description	LAZARI, Liliana, ŢURCANU, Liliana. Controverse privind evaluarea: cost istoric versus valoare justă. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 73-76. ISBN 978-9975-75-619-8.	en_US
dc.description.abstract	The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality of accounting information and financial statements published. The core problem of all the times was the designing of an evaluation model, that will satisfy the needs of users. However, neither theristis, nor practitioners have reached a satisfactory result for the problem of accounting assessment. The problematic aspects are examinede the given article. CZU: 657.92:336.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	contabilitate financiară	en_US
dc.subject	evaluarea activelor	en_US
dc.subject	valoare justă	en_US
dc.title	Controverse privind evaluarea: cost istoric versus valoare justă	en_US
dc.type	Article	en_US