Publication: IFRS: Evoluţii recente şi viitoare
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Publisher
ASEM
Abstract
Description
CORNICIUC, Vitalie. IFRS: Evoluţii recente şi viitoare. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 14-17. ISBN 978-9975-75-619-8.
IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders and users of financial information. It focuses on recent modifications to existing standards, new IFRS that were adopted and will be implemented for financial periods ended 31 December 2013 or later and exposure drafts for new standards that aim to replace the existing ones. CZU: 006.44:657.2(478).
IFRS: recent and forthcoming evolutions. This study has the aim to emphasize that IFRS are dynamic instruments and tend for continuous improvement to create a clear and understandable reporting framework for key stakeholders and users of financial information. It focuses on recent modifications to existing standards, new IFRS that were adopted and will be implemented for financial periods ended 31 December 2013 or later and exposure drafts for new standards that aim to replace the existing ones. CZU: 006.44:657.2(478).
Keywords
raport financiar, Standarde Internaţionale de Raportare Financiară