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Учетная политика предприятия для целей составления отчетности по МСФО

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cris.sourceIdoai:irek.ase.md:1234567890/532
dc.creatorКузина, Руслана
dc.creatorКоваль, B.
dc.date2020-09-22T12:02:07Z
dc.date2020-09-22T12:02:07Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:57:33Z
dc.date.available2023-11-13T20:57:33Z
dc.descriptionКУЗИНА, Руслана, КОВАЛЬ, В. Учетная политика предприятия для целей составления отчетности по МСФО. 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. 187-191. ISBN 978-9975-75-923-6.
dc.descriptionThis article is devoted to the study of issues related to the formation and use in accounting of such an internal document as an order on the accounting policy of an enterprise in accordance with the requirements of IFRS. The accounting policy for the accounting community is not new. The accounting policy of the enterprise is rather static (unchangeable) rules of conducting book keeping and drawing up of the financial reporting. The company adheres to the established rules from year to year, thus ensuring comparability of financial statements for different years. But the transition to accounting and the preparation of financial statements in accordance with IFRS requires the company to drastically review its accounting policies. Recommendations are offered on drawing up of a registration policy to those enterprises, who started the transition to IFRS. JEL. M41
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/532
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/532
dc.identifier.urihttps://cris.ase.md/handle/123456789/5336
dc.languageother
dc.publisherASEM
dc.subjectInternational Financial Reporting Standards
dc.subjectaccounting
dc.subjectaccounting policies
dc.subjectdevelopment of accounting policies
dc.subjectthe first application
dc.subjectfinancial statements
dc.titleУчетная политика предприятия для целей составления отчетности по МСФО
dc.typeArticle
dspace.entity.typePublication
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