Publication: Contabilitatea – artă sau știință? Reflecții asupra judecății profesionale în contextual aplicării IFRS
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ASEM
Abstract
Description
GHEDROVICI, Olesea. Contabilitatea – artă sau știință? Reflecții asupra judecății profesionale în contextual aplicării IFRS. 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. 118-119. ISBN 978-9975-75-710-2.
A question about the nature of accounting persists in scientific and professional society during a long period of time. One may argue that it is a science as some of the accounting rules and principles, such as duble entry or the basic accounting equation are universal. Other opinion is based on a fact that some accounting approaches vary from country to country, or, in some crecumstance, depend on personal perceptions. We propose to discuss these issues.
A question about the nature of accounting persists in scientific and professional society during a long period of time. One may argue that it is a science as some of the accounting rules and principles, such as duble entry or the basic accounting equation are universal. Other opinion is based on a fact that some accounting approaches vary from country to country, or, in some crecumstance, depend on personal perceptions. We propose to discuss these issues.
Keywords
contabilitate, Republica Moldova, Standarde Internaţionale de Raportare Financiară