Abstract:
In both academia and practice, there is a persistent gap between the theoretical, rule-based approach taught in academia and the practical application, dominated by professional judgment, uncertainty and the complexity of IFRS standards. Major discrepancies are observed between the academic study of valuation and the real requirements of the accounting job market, identifying critical areas of conflict (such as Fair Value vs. Historical Cost) and proposing solutions for better alignment of graduates' skills with economic realities. CZU: 657.92:[005.336.2:657-051]; JEL: I23, M14
Description:
FRUNZE, Rodica și Lilia GRIGOROI. Rolul evaluării contabile în dezvoltarea competențelor decizionale la viitorii profesioniști contabili = The Role of Accounting Evaluation in the Development of Decision-Making Skills in Future Accounting Professionals. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 85-87. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.23
