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Libertate şi normativ în evaluarea imobilizărilor

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cris.sourceIdoai:irek.ase.md:123456789.1/224
dc.creatorZlatina, Natalia
dc.date2021-11-04T07:56:37Z
dc.date2021-11-04T07:56:37Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:55:06Z
dc.date.available2023-11-13T20:55:06Z
dc.descriptionZLATINA, Natalia. Libertate şi normativ în evaluarea imobilizărilor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 103-107. ISBN 978-9975-75-619-8.
dc.descriptionTraditional financial reports prepared under the historical cost accounting method are criticized for its lack of relevance to users of those financial reports. An asset revaluation modifies original historical costs of assets to current market value, therefore providing more up-to-date value of an entity’s assets to users. The presence of information asymmetry in accounting generally refers to the situation where external users of the financial reports cannot obtain full information about the entity due to the disparity between the reported information and the true economic reality of the entity. In view of this, the availability of information required to make optimal decisions becomes critical. CZU: 657.22:336.
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/224
dc.identifier.urihttps://cris.ase.md/handle/123456789/4973
dc.languageother
dc.publisherASEM
dc.subjectactive circulante
dc.subjectbilanţ contabil
dc.subjectcontabilitatea imobilizărilor
dc.subjectimobilizări corporale
dc.titleLibertate şi normativ în evaluarea imobilizărilor
dc.typeArticle
dspace.entity.typePublication
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