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Abordări contabile privind activele biologice în lumina IAS/ IFRS

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cris.sourceIdoai:irek.ase.md:1234567890/603
dc.creatorZlati, Monica Laura
dc.creatorGrosu, Veronica
dc.date2020-09-30T09:47:30Z
dc.date2020-09-30T09:47:30Z
dc.date2020-03
dc.date.accessioned2023-11-13T20:54:57Z
dc.date.available2023-11-13T20:54:57Z
dc.descriptionZLATI, Monica Laura, GROSU, Veronica. Abordări contabile privind activele biologice în lumina IAS/ IFRS. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 126-130. ISBN 978-9975-75-981-6.
dc.descriptionBiological assets represent an important group of patrimonial elements for agricultural entities. From the perspective of the versatility of their use (due to the high level of complexity of the initial and secondary recognition of assets going through several economic cycles), the recognition and use of international accounting methods becomes an efficiency lever for managers and economic staff. The economic competitiveness gained by applying IAS/IFRS can be the basis for sustainable international partnerships. The study aims to perform a comparative analysis by types of cereal production of the accounting principles used in parallel with measuring the efficiency cote of these uses by applying efficiency keys. The methods used are empirical and analytical materialized by econometric modeling in tools useful to achieve the research goal: the creation of an efficiency picture of IAS / IFRS applying concepts regarding biological assets with impact on the competitiveness of the agricultural entity. JEL: M40
dc.formatapplication/pdf
dc.identifier978-9975-75-981-6
dc.identifier${dspace.ui.url}/handle/1234567890/603
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/603
dc.identifier.urihttps://cris.ase.md/handle/123456789/4950
dc.languageother
dc.publisherASEM
dc.subjectbiological assets
dc.subjectIAS
dc.subjectefficiency
dc.subjectprocedure
dc.subjectmodels
dc.subjectIFRS
dc.titleAbordări contabile privind activele biologice în lumina IAS/ IFRS
dc.typeArticle
dspace.entity.typePublication
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