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

Mihalciuc, Camelia Cătălina

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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