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Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia

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cris.sourceIdoai:irek.ase.md:1234567890/523
dc.creatorGolocialova, Irina
dc.creatorMaior, Valentina
dc.date2020-09-22T07:11:38Z
dc.date2020-09-22T07:11:38Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:53:25Z
dc.date.available2023-11-13T20:53:25Z
dc.descriptionGOLOCIALOVA, Irina, MAIOR, Valentina. Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia. 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. 117-121. ISBN 978-9975-75-923-6.
dc.descriptionThe development and implementation of innovation became a priority as we transitioned towards an innovative economy. Due to significant risks which appeared at the investment stage - this activity is known as the "Venture Activity". The introduction of innovative ideas leads to excessive revenues. The patent owners, the private business sector and state funding bodies each pursue their own agenda, extent of implementation and have their own legal status. The status quo has determined the necessity of a particular funding mechanism. It is venture financing or investment. Venture financing (investment) requires particularly mechanism accounting of operations those related with the venture industry. The development of an appropriate model of operational accountancy is necessary to evaluate risk capital, human, organizational and investment capital. These concerns are dealt with in this article. The purpose of the research authors in this work has been: disclosed essence of venture financing; characterized stages of venture capital business; measurement of human capital of context methodology of International Financial Reporting Standards (IFRS). JEL. M41
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/523
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/523
dc.identifier.urihttps://cris.ase.md/handle/123456789/4727
dc.languageother
dc.publisherASEM
dc.subjectventure capital
dc.subjectventure financing
dc.subjectmethodology of accounting
dc.subjectfair value
dc.subjectinnovation activity
dc.subjectmechanism accounting
dc.titleModel de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia
dc.typeArticle
dspace.entity.typePublication
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