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Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare

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cris.sourceIdoai:irek.ase.md:1234567890/511
dc.creatorVîrtosu, Artur
dc.date2020-09-19T11:28:28Z
dc.date2020-09-19T11:28:28Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:56:18Z
dc.date.available2023-11-13T20:56:18Z
dc.descriptionVÎRTOSU, Artur. Considerațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 30-39. ISBN 978-9975-75-923-6.
dc.descriptionInventories represents an integral part of the financial statements for a large number of entities, therefore the disclosure of information about these type of assets is relevant for all stakeholders. The presentation of inventories in the financial statements are regulated by National Accounting Standards “Presentation of Financial Statements” and “Inventories” for entities using national accounting regulation. These standards are elaborated based on similar International Financial Reporting Standards and EU Directive 2013/34/UE. However, there are a number of differences, which are proposed to be removed in the amendments to NAS. In this article, the author propose for investigation and development issues related to: - required disclosures of information regarding inventories in financial statements; - proposed changes in NAS regarding inventories and their presentation in financial statements; - other issues related to additional disclosures on inventories based on international and local practices; The above-mentioned issues are developed and recommendations provided considering the international approaches, including EU Accounting Directive, intended to transpose into national legislation. JEL. M41
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/511
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/511
dc.identifier.urihttps://cris.ase.md/handle/123456789/5147
dc.languageother
dc.publisherASEM
dc.subjectnventories
dc.subjectfinancial statements
dc.subjectaccounting value
dc.subjectnet realizable value
dc.subjectstocuri
dc.subjectsituații financiare
dc.subjectvaloare contabilă
dc.subjectevaluare curentă
dc.subjectevaluare ulterioară
dc.subjectvaloare realizabilă netă
dc.titleConsiderațiuni privind prezentarea informațiilor aferente stocurilor în situațiile financiare
dc.typeArticle
dspace.entity.typePublication
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