Publication:
Influența opțiunilor contabile aferente stocurilor asupra performanței financiare

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2670
dc.creatorTișcenco, Vilena
dc.date2023-05-24T12:30:21Z
dc.date2023-05-24T12:30:21Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:54:15Z
dc.date.available2023-11-13T20:54:15Z
dc.descriptionTIȘCENCO, Vilena. Influența opțiunilor contabile aferente stocurilor asupra performanței financiare = The Influence of Inventory Accounting Options on Financial Performance. Coord. șt.: BĂDICU, Galina. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 47-55. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionAlthough they are limited by certain fiscal constraints or accounting law regulations, the development of accounting policies leaves a margin of choice to the entity's managers in the sense that they can choose between several allowed methods, they can opt for the use of the regulated exceptions provided, but all policies accounting must comply with national regulations in the field or International Financial Reporting Standards. Next, we propose to emphasize the aspects of the proposed options with reference to the standards that aim at one of the most essential elements of the accounting balance sheet in the ongoing activity - stocks, which may be necessary for users depending on the particularities of the activity carried out by the entity in which they operate. CZU: 657.422.7:658.155; JEL: M41; DOI: https://doi.org/10.53486/issc2023.05
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2670
dc.identifier.urihttps://cris.ase.md/handle/123456789/4846
dc.languageother
dc.publisherASEM
dc.subjectaccounting policies
dc.subjectaccounting options
dc.subjectinventories
dc.subjectfinancial performance
dc.titleInfluența opțiunilor contabile aferente stocurilor asupra performanței financiare
dc.titleThe Influence of Inventory Accounting Options on Financial Performance
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
ISSC 2023_09-10 martie_p47-55.pdf
Size:
518.64 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate