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Impactul principiilor contabile asupra raportării financiare

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cris.sourceIdoai:irek.ase.md:1234567890/521
dc.creatorLazari, Liliana
dc.creatorIavorschi, Iavorschi
dc.date2020-09-21T12:06:57Z
dc.date2020-09-21T12:06:57Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:55:55Z
dc.date.available2023-11-13T20:55:55Z
dc.descriptionLAZARI, Liliana, IAVORSCHI, Irina. Impactul principiilor contabile asupra raportării financiare. 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. 105-110. ISBN 978-9975-75-923-6.
dc.descriptionIn this article, the authors main objective is to research the fundamental assumptions of the logical development/deduction of accounting principles and norms. Principles traditionally occupy a more prominent place in Anglo-Saxon accounting than in the continent, but with the development of international accounting, their role is growing in continental Europe. In the research, we used the method of comparison, analysis, deduction. Research results on accounting principles will contribute to develop their applicability for both dealing with field research and for those who apply it in practice accounting in all work stages. Apparently, accounting principles are theoretical rules, but the above investigations have demonstrated that behind these general rules there are some fundamental issues with which not only the Republic of Moldova, but the whole world. Probably, if the value of shares listed on international stock exchanges would have been assessed with a degree of caution the world economic crisis caused in recent years would have been avoided. JEL: M41, A2
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/521
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/521
dc.identifier.urihttps://cris.ase.md/handle/123456789/5094
dc.languageother
dc.publisherASEM
dc.subjectaccounting principles
dc.subjectinternational accounting
dc.subjectusers of information
dc.subjectgoing concern
dc.subjectaccrual accounting
dc.subjectmateriality
dc.subjectconsistency of presentation
dc.subjectoffsetting
dc.titleImpactul principiilor contabile asupra raportării financiare
dc.typeArticle
dspace.entity.typePublication
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