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Tratamentul contabil al combinărilor de entităţi

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cris.sourceIdoai:irek.ase.md:123456789/1794
dc.creatorLazari, Liliana
dc.creatorGrigoroi, Lilia
dc.date2022-01-11T08:07:48Z
dc.date2022-01-11T08:07:48Z
dc.date2016-04
dc.date.accessioned2023-11-13T20:55:02Z
dc.date.available2023-11-13T20:55:02Z
dc.descriptionLAZARI, Liliana, GRIGOROI, Lilia.Tratamentul contabil al combinărilor de entităţi. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 32-44. ISBN 978-9975-127-48-6.
dc.descriptionTo cope with the numerous economic and financial difficulties and the shortage of cash, which marks the present period, entities search for various solutions to reorganize the business they run. However, during these processes very often attention is mostly directed towards the commercial aspects of restructuring, neglecting many other implications that may occur and influence the desired effects of entrepreneurs. Thus, accounting and tax aspects which may constitute some important elements, that will make the difference between a successful optimization plan and a superficial one, are sidelined. Besides the legal, economic, financial and tax aspects of the combinations, close attention should be paid to how these operations are accounted for and accordingly presentation of information in the financial statements of the combining entities. This paper examines the possibilities to apply the requirements of IFRS 3 "Business Combinations" by entities in the Republic of Moldova furthermore and the difficulties encountered by them in this process, conditioning the need of professional judgment by an accountant. Accounting regulations of the Republic of Moldova do not contain a related standard. Therefore, there is the necessity of presenting the provisions of international accounting rules. JEL: M41, Q5, A2.
dc.formatapplication/pdf
dc.identifier978-9975-127-48-6.
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1794
dc.identifier.urihttps://cris.ase.md/handle/123456789/4961
dc.languageother
dc.publisherASEM
dc.subjectfuziune prin absorbţie
dc.subjectfuziune prin contopire
dc.subjectcombinare de entităţi
dc.subjectidentificarea tranzacţiei de combinare
dc.subjectidentificarea dobînditorului
dc.subjectidentificarea datei achiziţiei
dc.subjectmetoda achiziţiei
dc.subjectfond comercial
dc.subjectcontabilitatea operaţiilor de combinare
dc.titleTratamentul contabil al combinărilor de entităţi
dc.typeArticle
dspace.entity.typePublication
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