Publication: Perfecţionarea modelului de raportare a informaţiei contabile în contextul SIRF
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
ŢUGULSCHI, Iuliana. Perfecţionarea modelului de raportare a informaţiei contabile în contextul SIRF. Controverse privind politicile de evaluare a activelor. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 137-142. ISBN 978-9975-75-619-8.
In this article we examine the model of the financial statements in the context of the new trends for the reporting of information on an international level. In view of this, are described the main components of the financial statements proposed and it is justified the need for disclosure of indicators nominated in order to predict the future flows of financial means. CZU: 657.4:658.011.4.
In this article we examine the model of the financial statements in the context of the new trends for the reporting of information on an international level. In view of this, are described the main components of the financial statements proposed and it is justified the need for disclosure of indicators nominated in order to predict the future flows of financial means. CZU: 657.4:658.011.4.
Keywords
active financiare, raport financiar, Standarde Internaţionale de Raportare Financiară