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Consideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS

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cris.sourceIdoai:irek.ase.md:123456789/1641
dc.creatorGrabarovschi, Ludmila
dc.date2021-12-22T07:45:51Z
dc.date2021-12-22T07:45:51Z
dc.date2013-04-05
dc.date.accessioned2023-11-13T20:57:26Z
dc.date.available2023-11-13T20:57:26Z
dc.descriptionGRABAROVSCHI, Ludmila. Consideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 41-44. ISBN 978-9975-4242-7-1.
dc.descriptionIn order to ensure the credibility of the accounting information, the changes provided by the International Financial Reporting Standards (IFRS) require the classification of the financial assets according to the following categories: financial assets carried at amortised cost and financial assets carried at fair value. Because of the complexity of the assets measurement process that isn’t an automatic one but a process that requires the application of a professional judgment, this article aims to define the directions of improvement of the financial assets accounting process, through their recognition, classification and measurement.
dc.formatapplication/pdf
dc.identifier978-9975-4242-7-1
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1641
dc.identifier.urihttps://cris.ase.md/handle/123456789/5321
dc.languageother
dc.publisherTipografia "CRIO"
dc.subjectIFRS
dc.subjectevaluarea activelor financiare
dc.subjectactive financiare
dc.subjectactive nefinaciare
dc.subjectevaluarea initială
dc.subjectevaluarea ulterioară
dc.subjectvaloarea justă
dc.titleConsideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS
dc.typeArticle
dspace.entity.typePublication
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