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Tehnici de contabilizare a elementelor de active financiare

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cris.sourceIdoai:irek.ase.md:1234567890/637
dc.creatorFocșa, Marcela
dc.date2020-10-06T10:47:13Z
dc.date2020-10-06T10:47:13Z
dc.date2018-09
dc.date.accessioned2023-11-13T20:57:19Z
dc.date.available2023-11-13T20:57:19Z
dc.descriptionFOCŞA, Marcela. Tehnici de contabilizare a elementelor de active financiare. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 1, pp. 105-110. E-ISBN 978-9975-75-932-8.
dc.descriptionThe financial assets have an important role in the economic entities. Over time financial assets value are increasing. Based on this principle, we believe that the accounting of financial asset elements should be well defined to avoid confusion when are used the accounting information with reference to it. Well, the accounting methodology for this compartment is more clearly foreseen by IFRS, but in company can arise many problems that require a more in-depth approach. Thus, the purpose of this paper is to clarify some moments related to the accounting of financial assets. The research methods of this theme are: determinating the accounting methods of the financial assets components that are applied at national level but also abroad, researching the normative provisions in the territory of Republic of Moldova and comparing its with UE provisions. JEL: M 41
dc.formatapplication/pdf
dc.identifier978-9975-75-932-8
dc.identifier${dspace.ui.url}/handle/1234567890/637
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/637
dc.identifier.urihttps://cris.ase.md/handle/123456789/5301
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectevaluation
dc.subjectfinancial assets
dc.subjectgranted loans
dc.subjectpurchased shares
dc.subjectrecognition
dc.titleTehnici de contabilizare a elementelor de active financiare
dc.typeArticle
dspace.entity.typePublication
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