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Analysis and evaluation of the package of accounting policies through statistical methods and procedures. Summary of the PhD thesis in economic sciences.

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cris.sourceIdoai:irek.ase.md:123456789/2421
dc.creatorSorici (Zlati), Monica-Laura
dc.date2023-01-25T09:23:03Z
dc.date2023-01-25T09:23:03Z
dc.date2023
dc.date.accessioned2023-11-13T10:23:13Z
dc.date.available2023-11-13T10:23:13Z
dc.descriptionSummary of the PhD thesis in economic sciences. Scientific specialty: 522.02 ACCOUNTING; AUDIT; ECONOMIC ANALYSIS. Scientific coordinator: MIHAILA Svetlana, Ph.D. in economics, associate professor. Co-scientific supervisor: GROSU Veronica, Ph.D. Habil. in economics, university professor.
dc.descriptionActuality and importance of the research theme. The provisions of the applicable financial reporting framework determine the form and content of financial statements, which usually include general principles that can serve as a basis for developing and applying accounting policies consistent with the concepts underlying the provisions of the reporting framework. Accounting policies are presented according to IAS 8 "Accounting policies, changes in accounting estimates and errors", and in the Republic of Moldova according to SNC "Accounting policies, changes in accounting estimates, errors and subsequent events". These provisions contain the core of the criteria for selecting and modifying the accounting methodology and the treatment of accounting information in order to increase the relevance and reliability of the financial statements reported periodically by entities, including ensuring the comparability of accounting information with that presented by similar entities. At present, the issues of correcting accounting errors in relation to vulnerabilities that are identified base on events after the reporting date are not sufficiently and comprehensively investigated in the literature. In this context, the present work aims at a broad theoretical and applied research on the current problems concerning the correction of accounting errors that are identified base on events after the reporting date through the development of an econometric model in which the correction procedures are combined in such a way that a predictable picture of the appropriate accounting treatment in relation to the identified vulnerabilities can be built, so as to allow the correct use of accounting policies, the identification of vulnerabilities and the selection of items on the basis of which the econometric modelling will be performed.
dc.formatapplication/pdf
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2421
dc.identifier.urihttps://cris.ase.md/handle/123456789/3442
dc.languageen
dc.publisherASEM
dc.subjectpackage of accounting policies
dc.subjectaccounting policies
dc.subjectaccounting principles
dc.subjecteconometric modeling
dc.subjectNational Accounting Standards
dc.subjectInternational Financial Reporting Standards
dc.subjecteffectiveness
dc.subjectaccounting errors
dc.subjecttransfer pricing
dc.subjectrisk markers
dc.subjecttheoretical model of financial stability
dc.titleAnalysis and evaluation of the package of accounting policies through statistical methods and procedures. Summary of the PhD thesis in economic sciences.
dc.typeBook
dspace.entity.typePublication
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