Publication:
IFRS 16 – leasingul

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/430
dc.creatorGrosu, Veronica
dc.creatorAgapii, Elena
dc.date2020-09-11T08:16:32Z
dc.date2020-09-11T08:16:32Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:55:28Z
dc.date.available2023-11-13T20:55:28Z
dc.descriptionGROSU, Veronica, AGAPII, Elena. IFRS 16 – leasingul. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 86-91. ISBN 978-9975-75-895-6.
dc.descriptionIFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. This standard provides a single lessee accounting model, requiring lessees to recogniseassets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. JEL: M 41
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/430
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/430
dc.identifier.urihttps://cris.ase.md/handle/123456789/5028
dc.languageen
dc.publisherASEM
dc.subjectIFRS 16
dc.subjectlease commitments
dc.subjectfinancial statements
dc.subjectIAS 17
dc.titleIFRS 16 – leasingul
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Grosu_V_Agapii_E_ conf_con_22.11.17.pdf
Size:
596.33 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate