Articolul precedent |
Articolul urmator |
219 0 |
SM ISO690:2012 LAPIŢKAIA, Ludmila. Analysis of changes in international financial reporting standard (IFRS) for small and medium-sized entities. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, Ed. Ediția 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a, p. 42. ISBN 978-9975-155-93-9. |
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Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 26-a, 2022 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Ediția 26, Chişinău, Moldova, 23-24 septembrie 2022 | ||||||
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Pag. 42-42 | ||||||
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Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to change this standard, the author suggests a number of modifications to improve this standard. These proposals relate primarily to the reflection of cryptocurrencies in accounting, since there is no official approach to solving this issue to date, the author, having analyzed world practice and theory on this issue, offers a number of solutions. |
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Cuvinte-cheie IFRS, small and medium-sized entity, International Accounting Standards Board (IASB), cryptocurrencies |
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