Aspecte metodologice ale contabilităţii activelor financiare
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2023-06-13 14:26
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FOCŞA, Marcela. Aspecte metodologice ale contabilităţii activelor financiare. In: Orientări actuale în cercetarea doctorală, 4 decembrie 2015, Bălți. Bălți, Republica Moldova: Tipografia "Indigou Color", 2016, Ediţia 5, pp. 47-54. ISBN 978-9975-3145-8-9.
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Orientări actuale în cercetarea doctorală
Ediţia 5, 2016
Colocviul "Orientări actuale în cercetarea doctorală"
Bălți, Moldova, 4 decembrie 2015

Aspecte metodologice ale contabilităţii activelor financiare


Pag. 47-54

Focşa Marcela
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 15 aprilie 2020


Rezumat

The financial instruments represents a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial asset is any asset that is cash, an equity instrument of another entity, a contractual right, a contract that will or may be settled in the entity's own equity instruments. Costs of issuing or reacquiring equity instruments are accounted for as a deduction from equity, net of any related income tax benefit. Financial instruments are initially recognised when an entity becomes a party to the contractual provisions of the instrument, and are classified into various categories depending upon the type of instrument, which then determines the subsequent measurement of the instrument.

Cuvinte-cheie
financial assets, financial instruments, investments, costs of issuing, financial guarentees