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Delimitări și fundamentări teoretice privind IPSAS 1

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cris.sourceIdoai:irek.ase.md:123456789/1614
dc.creatorCrîșmariu (Șomîtcă), Alina
dc.creatorHlaciuc, Elena
dc.date2021-12-20T10:11:31Z
dc.date2021-12-20T10:11:31Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:51:32Z
dc.date.available2023-11-13T20:51:32Z
dc.descriptionCrîșmariu (Șomîtcă), Alina, HLACIUC, Elena. Delimitări și fundamentări teoretice privind IPSAS 1. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 137-143. ISBN 978-9975-155-25-0.
dc.descriptionThis paper addresses the International Public Sector Accounting Standard IPSAS 1 - Financial Statements, considered one of the most important standards issued by IPSASB, as it contains the accounting rules for recognizing and measuring a position present in the financial statements of public institutions, as well as the accounting rules preparation of financial statements. The object of this study is to analyze the way of transposing the patrimonial elements on the occasion of the first adoption of IPSAS within the Opening Balance Sheet. The development of International Public Sector Standards is based on International Financial Reporting Standards (IFRS) applicable to the private sector, and the stated purpose is for public entities to prepare financial reports that provide qualitative, transparent and comparable information, in order to increase accountability decisions. JEL: H83.
dc.formatapplication/pdf
dc.identifier978-9975-75-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1614
dc.identifier.urihttps://cris.ase.md/handle/123456789/4461
dc.languageother
dc.publisherASEM
dc.subjectsituații financiare
dc.subjectIPSAS 1
dc.subjectStandarde Internaționale de Contabilitate pentru sectorul public
dc.subjectcontabilitate publică
dc.subjectarmonizare
dc.titleDelimitări și fundamentări teoretice privind IPSAS 1
dc.typeArticle
dspace.entity.typePublication
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