Publication:
Coerența politicilor contabile la întocmirea situațiilor financiare

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cris.sourceIdoai:irek.ase.md:123456789/116
dc.creatorBîrcă, Aliona
dc.date2015-07-07T04:18:53Z
dc.date2015-07-07T04:18:53Z
dc.date2014
dc.date.accessioned2023-11-13T20:53:24Z
dc.date.available2023-11-13T20:53:24Z
dc.descriptionPublicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111
dc.descriptionEnsuring financial accounting information of high quality is undoubtedly essential, but useless, unless processed under general rules applied by all countries. In fact, this is one of the main objectives of the policy promoted by the International Accounting Standards Board (IASB) and involves the facilitation of connections between accountants worldwide. The International Accounting Standards Board has undertaken measures to reduce these differences, aiming to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. Financial statements are prepared in order to provide useful information for economic and financial decisions. The core of accounting policies differ from one entity to another, because it depends on the nature of economic activity, the organization of accounting and the management attitude towards internal and external factors. At the same time, these are influenced by the accounting regulatory system that provides various forms of recognition, measurement and counting of accounting elements.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/116
dc.identifier.urihttps://cris.ase.md/handle/123456789/4725
dc.publisherAcademide de Studii Economice a Moldovei
dc.relationAnalele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subjectprincipii contabile
dc.subjectcaracteristici calitative
dc.subjectperformanță financiară
dc.subjectprag de semnificație
dc.subjectestimări contabile
dc.subjecterori contabile
dc.titleCoerența politicilor contabile la întocmirea situațiilor financiare
dc.typeArticle
dspace.entity.typePublication
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