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Aspecte ale contabilității veniturilor conform IFRS 15

cris.sourceIdoai:irek.ase.md:1234567890/498
dc.creatorCuragău, Natalia
dc.creatorŢurcanu, Ștefan
dc.date2020-09-16T08:20:39Z
dc.date2020-09-16T08:20:39Z
dc.date2017-03-17
dc.date.accessioned2023-11-13T20:55:34Z
dc.date.available2023-11-13T20:55:34Z
dc.descriptionCURAGĂU, Natalia, ŢURCANU, Ştefan. Aspecte ale contabilității veniturilor conform IFRS 15. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 86-89. ISBN 978-9975-75-859-8.
dc.descriptionThe reform of the accounting system is based not only on the transition to IFRS but also on a study on the future change of the accounting system. The new IFRS 15 "Revenue from contracts with customers" represents fundamental changes. This scientific article makes changes that may arise in front of national companies and attempts to systematise contractual obligations arising from contracts on the wholesale energy and energy market. Account may be taken of the possibility of carrying out accounting transactions under these contracts in accordance with the new accounting standards.
dc.formatapplication/pdf
dc.identifier978-9975-75-859-8
dc.identifier${dspace.ui.url}/handle/1234567890/498
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/498
dc.identifier.urihttps://cris.ase.md/handle/123456789/5044
dc.languageother
dc.publisherASEM
dc.subjectaccounting harmonization
dc.subjectprofit and loss statement
dc.subjectIRSF 15
dc.subjecttransition
dc.titleAspecte ale contabilității veniturilor conform IFRS 15
dc.typeArticle
dspace.entity.typePublication
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