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Clasificarea și evaluarea instrumentelor financiare conform IFRS 9 „instrumente financiare”

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cris.sourceIdoai:irek.ase.md:123456789/2522
dc.creatorMoisei, Ana
dc.date2023-03-10T10:43:53Z
dc.date2023-03-10T10:43:53Z
dc.date2022-04
dc.date.accessioned2023-11-13T10:24:02Z
dc.date.available2023-11-13T10:24:02Z
dc.descriptionMOISEI, Ana. Clasificarea și evaluarea instrumentelor financiare conform IFRS 9 „instrumente financiare” = Classification and evaluation of financial instruments according to IFRS 9 „financial instruments”. Coord. șt.: LAZARI, Liliana. In: Simpozion Ştiinţific Internațional al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 3, pp. 40-45. ISBN 978-9975-3590-4-7 (PDF).
dc.descriptionWith the economic and financial development of the countries and the wider integrity at regional and international level, the role and value of financial assets increases. For these reasons, the accounting of financial assets as well as financial reporting are current, in order to optimize and adapt according to the economy of each country. IFRS 9 ”Financial instruments” was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and measurement, impairment and loan loss provision. IFRS 9 ”Financial instruments”incorporates without substantive amendments the requirements of IAS 39 for the recognition and derecognition of financial assets and financial liabilities. The purpose of this article is to present the method of clasification and evaluating of financial instruments according to IFRS 9 ”Financial instruments” as well as the criteria used by the entities. CZU: 005.44:657.22. JEL: M41. DOI: https://doi.org/10.53486/9789975359047.05
dc.formatapplication/pdf
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2522
dc.identifier.urihttps://cris.ase.md/handle/123456789/3479
dc.languageother
dc.publisherASEM
dc.subjectfinancial instruments
dc.subjectrecognition
dc.subjectfinancial reporting
dc.titleClasificarea și evaluarea instrumentelor financiare conform IFRS 9 „instrumente financiare”
dc.typeArticle
dspace.entity.typePublication
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