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Some convergences and differences on the accounting treatment of stocks by prism national and international provisions

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cris.sourceIdoai:irek.ase.md:123456789/2497
dc.creatorCodrean, Violeta
dc.date2023-03-06T08:30:43Z
dc.date2023-03-06T08:30:43Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:54:51Z
dc.date.available2023-11-13T20:54:51Z
dc.descriptionCODREAN, Violeta. Some convergences and differences on the accounting treatment of stocks by prism national and international provisions = Unele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale. Coord. șt.: MIHAILA, Svetlana In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 164-168. ISBN 978-9975-3590-2-3 (PDF).
dc.descriptionIn the current context, inventory management is an indispensable part of ensuring the continuity of the entity's activity in terms of performance and optimization. This paper aims to highlight the importance of inventories held by the entity and to highlight some convergences and divergences on the accounting treatment of inventories from the perspective of national and international regulations, similarities and differences in purpose, scope, definitions, composition, valuation and others. In order to carry out a comparative quality analysis, the national and international normative acts as well as the specialized literature in the field were studied. CZU: 657.371:006.44(100+478); JEL: M40, M41; DOI: https://doi.org/10.53486/9789975359023.33
dc.formatapplication/pdf
dc.identifier978-9975-3590-2-3 (PDF).
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2497
dc.identifier.urihttps://cris.ase.md/handle/123456789/4937
dc.languageother
dc.publisherASEM
dc.subjectstocks
dc.subjectconvergence
dc.subjectdivergence
dc.subjectcost of entry
dc.subjectvaluation
dc.subjectSNC
dc.subjectIAS
dc.titleSome convergences and differences on the accounting treatment of stocks by prism national and international provisions
dc.titleUnele convergențe și divergențe privind tratamentul contabil al stocurilor prin prisma prevederilor naționale și internaționale
dc.typeArticle
dspace.entity.typePublication
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