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Controverse privind evaluarea: cost istoric versus valoare justă

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cris.sourceIdoai:irek.ase.md:123456789.1/217
dc.creatorLazari, Liliana
dc.creatorȚurcanu, Liliana
dc.date2021-11-03T13:38:48Z
dc.date2021-11-03T13:38:48Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:53:38Z
dc.date.available2023-11-13T20:53:38Z
dc.descriptionLAZARI, Liliana, ŢURCANU, Liliana. Controverse privind evaluarea: cost istoric versus valoare justă. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 73-76. ISBN 978-9975-75-619-8.
dc.descriptionThe valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality of accounting information and financial statements published. The core problem of all the times was the designing of an evaluation model, that will satisfy the needs of users. However, neither theristis, nor practitioners have reached a satisfactory result for the problem of accounting assessment. The problematic aspects are examinede the given article. CZU: 657.92:336.
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/217
dc.identifier.urihttps://cris.ase.md/handle/123456789/4757
dc.languageother
dc.publisherASEM
dc.subjectcontabilitate financiară
dc.subjectevaluarea activelor
dc.subjectvaloare justă
dc.titleControverse privind evaluarea: cost istoric versus valoare justă
dc.typeArticle
dspace.entity.typePublication
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