DSpace Repository

Noi modificări aduse reglementărior contabile cu privire la contabilizarea şi recunoaşterea în raportările financiare a contractelor de leasing

Show simple item record

dc.contributor.author Mihalciuc, Camelia Cătălina
dc.date.accessioned 2020-02-10T13:04:39Z
dc.date.available 2020-02-10T13:04:39Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/36
dc.description MIHALCIUC, Camelia Cătălina. Noi modificări aduse reglementărior contabile cu privire la contabilizarea şi recunoaşterea în raportările financiare a contractelor de leasing. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 134-143. ISBN 978-9975-127-67-7. en_US
dc.description.abstract Significant changes to the International Financial Reporting Standard IFRS 16 Leases have led to the introduction of some provisions in national accounting regulations regarding the accounting registration method for the assets consisting of the rights to use the support assets covered by the leasing contracts and also the support assets leased. These major changes brought by IFRS 16 refer to a new approach in defining the lease and also to the recognition and measurement of assets and liabilities generated by lease agreements to the lessee, all of which are presented and substantiated in the present work. CZU: 657.37:339.187.6 ; JEL: M41. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject contract de leasing en_US
dc.subject IFRS 16 en_US
dc.subject drept de utilizare a activelor-suport en_US
dc.subject raportări financiare en_US
dc.title Noi modificări aduse reglementărior contabile cu privire la contabilizarea şi recunoaşterea în raportările financiare a contractelor de leasing en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account