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657.41/.45:330.34(478) (1) |
Contabilitate (953) |
Dinamica economică. Circuit economic (453) |
SM ISO690:2012 ГОЛОЧАЛОВА, Ирина. Некоторые проблемы представления полезной информации в контексте перехода на социально-экономическую парадигму финансовой отчетности: национальный аспект. In: Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor, 31 martie 2022, Chişinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2022, pp. 18-23. ISBN 978-9975-159-78-4. DOI: https://doi.org/10.5281/zenodo.6786240Abstract. |
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Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor 2022 | ||||||
Simpozionul "Reconsiderarea rolului profesiei contabile. Acționăm astăzi pentru provocările generate de viitor" Chişinău, Moldova, 31 martie 2022 | ||||||
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DOI:https://doi.org/10.5281/zenodo.6786240Abstract. | ||||||
CZU: 657.41/.45:330.34(478) | ||||||
Pag. 18-23 | ||||||
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In the context of sustainable development, the activities of the business unit have come to be seen as a three-component system designed to provide useful information about the contribution of business to the social and environmental segments of the economy. This trend led to the transition to the socio-economic paradigm of financial reporting, which predetermines innovative transformations in the accounting system, one of which is to find models for disclosing information about all drivers of business value growth - financial, social and natural capitals. Hypothesis H is put forward within the framework of the article: the conceptual provisions of the accounting and reporting system in force in the Republic of Moldova contradict the basic principles of the socio-economic paradigm. The hypothesis was substantiated according to the scheme: on the basis of content analysis, a discrepancy between the conceptual provisions of the national accounting system and the modern system - IFRS was revealed; shortcomings of the Statement of Changes in Equity model were identified; the assessment of the effectiveness within the framework of the socio-economic reporting paradigm of alternative options for the direct method of preparing the Cash Flow Statement was carried out. As a result of the study, a conclusion is formulated on the need to modify the national accounting system of the Republic of Moldova to comply with modern trends. |
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Cuvinte-cheie socio-economic paradigm, accounting concept, financial reporting, usefulness of information, valuation model |
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