Publication: Aspecte privind contabilitatea provizioanelor pentru deprecierea creditelor în conformitate cu SIRF
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
GUDIMA, Galina. Aspecte privind contabilitatea provizioanelor pentru deprecierea creditelor
în conformitate cu SIRF. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 149-152. ISBN 978-9975-75-619-8.
An important step towards accounting reform is to move financial institutions from Moldova to IFRS. This article reflects some aspects of the accounting provisions for the depreciation of credits in the banking sector in accordance with IFRS. CZU: 657.41/.45:657.22.
An important step towards accounting reform is to move financial institutions from Moldova to IFRS. This article reflects some aspects of the accounting provisions for the depreciation of credits in the banking sector in accordance with IFRS. CZU: 657.41/.45:657.22.
Keywords
Standarde Internaţionale de Raportare Financiară, contabilitatea provizioanelor