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Учетная политика предприятия для целей составления отчетности по МСФО

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dc.contributor.author Кузина, Руслана
dc.contributor.author Коваль, B.
dc.date.accessioned 2020-09-22T12:02:07Z
dc.date.available 2020-09-22T12:02:07Z
dc.date.issued 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/532
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/532
dc.description КУЗИНА, Руслана, КОВАЛЬ, В. Учетная политика предприятия для целей составления отчетности по МСФО. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 187-191. ISBN 978-9975-75-923-6. en_US
dc.description.abstract This article is devoted to the study of issues related to the formation and use in accounting of such an internal document as an order on the accounting policy of an enterprise in accordance with the requirements of IFRS. The accounting policy for the accounting community is not new. The accounting policy of the enterprise is rather static (unchangeable) rules of conducting book keeping and drawing up of the financial reporting. The company adheres to the established rules from year to year, thus ensuring comparability of financial statements for different years. But the transition to accounting and the preparation of financial statements in accordance with IFRS requires the company to drastically review its accounting policies. Recommendations are offered on drawing up of a registration policy to those enterprises, who started the transition to IFRS. JEL. M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject International Financial Reporting Standards (IFRS) en_US
dc.subject accounting en_US
dc.subject accounting policies en_US
dc.subject development of accounting policies en_US
dc.subject the first application en_US
dc.subject financial statements en_US
dc.title Учетная политика предприятия для целей составления отчетности по МСФО en_US
dc.type Article en_US

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