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Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative

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cris.sourceIdoai:irek.ase.md:1234567890/29
dc.creatorFrecăuțeanu, Alexandru
dc.creatorȚapu, Tatiana
dc.creatorChișlaru, Angela
dc.date2020-02-07T11:59:09Z
dc.date2020-02-07T11:59:09Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:52:16Z
dc.date.available2023-11-13T20:52:16Z
dc.descriptionFRECĂUŢEANU, Alexandru, ȚAPU, Tatiana, CHIȘLARU, Angela. Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative. 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. 83-90. ISBN 978-9975-127-67-7.
dc.descriptionIn order to facilitate the elaboration and implementation of accounting policies in accordance with the current NAS and other national accounting regulations, two additional normative acts were approved by the Minister of Finance – The Methodological Recommendations on the Transition to the New National Accounting Standards (November 2013) and the Methodological Guidelines for the Preparation of Financial Statements (March 2015). However, the critical estimation of their content has clearly demonstrated that only the second act has partially achieved its purpose, while the applicative value of the former in terms of practical accounting policies is null. At the same time the model of accounting policies included in the second normative act requires a significant improvement by excluding unjustified duplication and confusing elements, clearer exposition of the particularities of the functioning of the entity in question, specification of the composition of some expenses, etc. CZU: 346.7:657.05(478) ;JEL: M41.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/29
dc.identifier.urihttps://cris.ase.md/handle/123456789/4565
dc.languageother
dc.publisherASEM
dc.subjectaccounting policies
dc.subjectprospective application
dc.subjectwork account plan
dc.subjectproduction costs
dc.subjectrevenues adjustment
dc.titleElaborarea politicilor contabile: estimarea cerințelor din diverse acte normative
dc.typeArticle
dspace.entity.typePublication
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