Abstract:
The article presents similarities and differences in the valuation of fixed assets according to international financial reporting standards and national accounting standards of the Republic of Moldova. The research compares the definition of fixed assets, their classification, the initial and subsequent evaluation. There is also a description of the approaches proposed by international standards in the assessment of discounted value. At the end of the study, were drawn conclusions and were proposed solutions related to the use of discounting in the national practice. CZU: 657.421.1/.425:006.44; JEL: M41; DOI: https://doi.org/10.53486/issc2023.62
Description:
COLESNIC, Tatiana, STRATEVA, Xenia. Оценка основных средств: сравнительный анализ положений НСБУ и МСФО = Valuation of Fixed Assets: a Comparative Analysis of the Provisions of NAS and IFRS. Haучный руководитель: GRABAROVSCHI, Ludmila. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 463-474. ISBN 978-9975-147-93-4 (PDF).
