Perfecţionarea predării disciplinei „Contabilitate financiară” în contextul implementării noilor SNC

Abstract

The transition to the new NSA and other accounting regulations creates the necessity to improve the teaching of the “Financial Accounting” course that is to be performed on the following main areas: the revision of the syllabus according to the new NSA and the financial 11 statements formats; the use of the new NSA provision in teaching courses, practical works, internship and Bachelor thesis preparation; the development of the course notes, case studies and other teaching materials based on the new NSA; the identification and explanation of the discrepancies between the new NSA and IFRS teaching process of the “Financial Accounting” course; the boundaries settlement between the Bachelor and Master degree curriculum; the improvement of the intermediate and final test process according to the new NSA and international requirements.