Articolul precedent |
Articolul urmator |
274 8 |
Ultima descărcare din IBN: 2024-01-27 10:17 |
Căutarea după subiecte similare conform CZU |
657.1:338.23 (1) |
Accountancy (940) |
Economic policy. Control of the economy. Management of the economy. Economic planning (437) |
SM ISO690:2012 TIȘCENCO, Vilena, BĂDICU, Galina. Politicile contabile - instrument relevant în asigurarea coerenței și stabilitații entității. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 6-a, 11-12 martie 2022, Chişinău. Chişinău: 2022, Ediția a 6-a, pp. 80-89. DOI: https://doi.org/10.5281/zenodo.6700655 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Provocările contabilităţii în viziunea tinerilor cercetători Ediția a 6-a, 2022 |
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Conferința "Provocările contabilităţii în viziunea tinerilor cercetători" Ediția a 6-a, Chişinău, Moldova, 11-12 martie 2022 | ||||||
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DOI:https://doi.org/10.5281/zenodo.6700655 | ||||||
CZU: 657.1:338.23 | ||||||
JEL: M41 | ||||||
Pag. 80-89 | ||||||
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Rezumat | ||||||
In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, principles and requirements of accounting regulations, in order to obtain credible accounting information and financial statements. quality. Namely, through accounting policies, the value data presented by an entity can be interpreted and compared over time with other entities whose economic activity is similar. The purpose of this research is to highlight key aspects of accounting policies and how their existence reliably complements the financial statements presented by an economic entity, in order to ensure the coherence and stability of the entity. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and, to identify the performance of international scientific research, according to various selection criteria, the search engine Web of Science was used. |
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Cuvinte-cheie accounting policies, relevance of accounting policies, financial situations, alternative variants, accounting adjustments |
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