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Considerente teoretice și aspecte practice privind IFRS 1 „Aplicarea pentru prima dată a IFRS”

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cris.sourceIdoai:irek.ase.md:123456789/1393
dc.creatorMelega, Anatol
dc.creatorMateș, Dorel
dc.creatorMihaila, Svetlana
dc.date2021-11-25T13:16:06Z
dc.date2021-11-25T13:16:06Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:53:29Z
dc.date.available2023-11-13T20:53:29Z
dc.descriptionMELEGA, Anatol, MATEȘ, Dorel, MIHAILA, Svetlana. Considerente teoretice și aspecte practice privind IFRS 1 „Aplicarea pentru prima dată a IFRS” = Theoretical Considerations and Practical Aspects Regarding IFRS 1 "First Application of IFRS" In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 164-180. ISBN 978-9975-75-989-2.
dc.descriptionThe purpose of this study is to provide a rigorous analysis of the initial withdrawals related to the first financial reporting of an economic entity that wishes to apply the International Financial Reporting Standards. The established objectives are to analyze the content of the Balance Sheet and the Profit and Loss Account applying IFRS and national GAAP. The essential foundation in the elaboration of the International Financial Reporting Standards is the promotion of a homogeneous economic-financial language for all users of financial accounting information. The importance of the treated subject is relevant for the professional accountants, auditors but also for the other parties interested in the accounting practices used by the IFRS reporting companies. Jel: M41- Accounting.; CZU: 657:006.44.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1393
dc.identifier.urihttps://cris.ase.md/handle/123456789/4737
dc.languageother
dc.publisherASEM
dc.subjectglobalizare
dc.subjectinternaționalizarea
dc.subjectIFRS
dc.subjectGAAP
dc.subjectarmonizare financiar contabilă
dc.titleConsiderente teoretice și aspecte practice privind IFRS 1 „Aplicarea pentru prima dată a IFRS”
dc.titleTheoretical Considerations and Practical Aspects Regarding IFRS 1 "First Application of IFRS"
dc.typeArticle
dspace.entity.typePublication
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