IREK – AESM: Institutional Repository of Economic Knowledge
Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS
- DSpace Home
- →
- Facultatea Contabilitate
- →
- 2.Articole
- →
- View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.
| dc.contributor.author | Lavric, Marius
|
|
| dc.date.accessioned | 2025-06-27T07:15:52Z | |
| dc.date.available | 2025-06-27T07:15:52Z | |
| dc.date.issued | 2025 | |
| dc.identifier.isbn | 978-9975-168-25-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4243 | |
| dc.description | LAVRIC, Marius. Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS = Recognition, Initial and Subsequent Measurement of Trade Receivables in Accordance with IFRS. Online. Coord. șt.: Natalia CURAGĂU. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 214-216. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.62 | en_US |
| dc.description.abstract | This article analyses the accounting of trade receivables under IFRS, focusing on recognition, initial and subsequent measurement. According to IFRS 9 and IFRS 15, are financial assets that must be recognized when the entity becomes a party to a contract. Initial measurement is based on the transaction price, while subsequent measurement is done at amortized cost or fair value. The article also discusses loss provisions and their impact on financial statements. Proper application of these standards ensures transparency and comparability, which are essential for financial information users. CZU: [657.432:334.72]:006.89; JEL: M41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | IFRS 9 | en_US |
| dc.subject | trade receivables | en_US |
| dc.subject | amortized cost | en_US |
| dc.subject | recognition | en_US |
| dc.subject | evaluation | en_US |
| dc.subject | loss provision | en_US |
| dc.title | Recunoașterea, evaluarea inițială și ulterioară a creanțelor comerciale conform IFRS | en_US |
| dc.title.alternative | Recognition, Initial and Subsequent Measurement of Trade Receivables in Accordance with IFRS | en_US |
| dc.type | Article | en_US |
