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Assessment of tangible assets accounting in the public sector of the Republic of Moldova in accordance with International Standards

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cris.sourceIdoai:irek.ase.md:123456789/1581
dc.creatorRailean, Tatiana
dc.creatorGrigoroi, Lilia
dc.date2021-12-14T12:51:50Z
dc.date2021-12-14T12:51:50Z
dc.date2021-08-27
dc.date.accessioned2023-11-13T10:23:18Z
dc.date.available2023-11-13T10:23:18Z
dc.descriptionRAILEAN, Tatiana, GRIGOROI, Lilia. Assessment of tangible assets accounting in the public sector of the Republic of Moldova in accordance with international standards. In: Development Through Research and Innovation - 2021 [online]: The 2nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 27th, 2021, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 67-73. ISBN 978-9975-155-54-0.
dc.descriptionCurrently, the tangible assets accounting is one of the most actual issues for public sector entities in both in accordance with Moldovan and International Public Sector Accounting Standards (IPSAS). The research metodology is based on the analysis of national accountint treatment and IPSAS 17 PROPERTY, PLANT, AND EQUIPMENT to select convergences and divergences related to tangible assets accounting. In this way, are discussed the new accounting rules (like depreciation, impairment and revaluation model) of IPSAS 17 that should be selected and implemented upon approval of the National Public Sector Accounting Standards in Republic of Moldova. Also, in the paper are presented some proposals both for the national accounting and for the international standards. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-155-54-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1581
dc.identifier.urihttps://cris.ase.md/handle/123456789/3453
dc.languageen
dc.publisherASEM
dc.subjecttangible assets
dc.subjectaccounting
dc.subjectinternational standards
dc.subjectpublic sector
dc.titleAssessment of tangible assets accounting in the public sector of the Republic of Moldova in accordance with International Standards
dc.typeArticle
dspace.entity.typePublication
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