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Aspecte metodologice şi aplicative privind contabilitatea activelor financiare

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cris.sourceIdoai:irek.ase.md:123456789/108
dc.creatorŢurcanu, Viorel
dc.creatorGolocialova, Irina
dc.date2015-07-07T03:24:29Z
dc.date2015-07-07T03:24:29Z
dc.date2014
dc.date.accessioned2023-11-13T20:54:56Z
dc.date.available2023-11-13T20:54:56Z
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.descriptionAt 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/108
dc.identifier.urihttps://cris.ase.md/handle/123456789/4947
dc.publisherAcademide de Studii Economice a Moldovei
dc.relationAnalele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subjectactive financiare
dc.subjectinstrument financiar
dc.subjectinvestiţii financiare
dc.subjectvaloare justă
dc.subjectcost amortizat
dc.subjectmodificarea valorii
dc.titleAspecte metodologice şi aplicative privind contabilitatea activelor financiare
dc.typeArticle
dspace.entity.typePublication
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