Publication: Unele aspecte privind contabilitatea investițiilor financiare
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
GRABAROVSCHI, Ludmila, BEJAN, Ghenadie. Unele aspecte privind contabilitatea investițiilor financiare. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 146-149. ISBN 978-9975-75-710-2.
In the present article the authors emphasize and examine some aspects regarding the financial investments accounting according to the new National Accounting Standards. There are examined the objectives of the financial investments accounting by their classification and evalution by comparing the accounting treatments used in the international and national practices.
In the present article the authors emphasize and examine some aspects regarding the financial investments accounting according to the new National Accounting Standards. There are examined the objectives of the financial investments accounting by their classification and evalution by comparing the accounting treatments used in the international and national practices.
Keywords
contabilitatea financiară, investiţiilor financiare, Republica Moldova, Standarde Naţionale de Contabilitate