Publication: Aspecte metodologice şi aplicative privind contabilitatea activelor financiare
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Academide de Studii Economice a Moldovei
Abstract
Description
Publicat 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
At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at the result. The financial assets have different attributes depending on conditions of contract. These attributes influence on the recognition, measurement and accounting at financial assets. Thus, in conditions of a market economy this type of assets is devoted a special attention in IFRS. The authors suggested their solution for questions of methodology and practice character in this article.
At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at the result. The financial assets have different attributes depending on conditions of contract. These attributes influence on the recognition, measurement and accounting at financial assets. Thus, in conditions of a market economy this type of assets is devoted a special attention in IFRS. The authors suggested their solution for questions of methodology and practice character in this article.
Keywords
active financiare, instrument financiar, investiţii financiare, valoare justă, cost amortizat, modificarea valorii