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| Ultima descărcare din IBN: 2024-03-28 19:48 |
 SM ISO690:2012FOCŞA, Marcela, ŢURCANU, Viorel. Abordări conceptuale privind recunoaşterea şi evaluarea activelor financiare. In: Inovaţia: factor al dezvoltării social-economice, 20 decembrie 2018, Cahul. Cahul, Republica Moldova: Universitatea de Stat „Bogdan Petriceicu Hasdeu” din C, 2018, pp. 46-49. ISBN 978-9975-88-056-5. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Inovaţia: factor al dezvoltării social-economice 2018 | ||||||
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Conferința "Inovaţia: factor al dezvoltării social-economice" Cahul, Moldova, 20 decembrie 2018 | ||||||
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| Pag. 46-49 | ||||||
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The increase in the volume of transactions on financial markets is driven by the increase in financial resources outside. This resources are directing to investing in the capital of another companies or to lending to third parties. In this case, the aim is to obtain dividends and to attract the interests. It is very important of performing these operations to recognize and to evaluate correct the financial assets. This moments are propose to address in this paper. The financial assets are recognized on a liability accrual basis and are applied for it the initial evaluation and the further evaluation. |
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| Cuvinte-cheie active financiare, cost amortizat, evaluare, investiţii în instrumente de capital, investiţii în instrumente de datorie, recunoaştere, valoare justă |
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