Politici contabile: istorie şi actualitate

Frecăuţeanu Alexandru; Cojocari Vadim; Chişlaru Angela

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Articolul urmator

649

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2024-10-19 09:54

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similare conform CZU

657.05(091)(478) (1)

Contabilitate (1098)

SM ISO690:2012

FRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Politici contabile: istorie şi actualitate. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 76-82. ISBN 978-9975-127-67-7.

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Contabilitatea
Ediția 8, 2019

Conferința "Contabilitatea şi educaţia contabilă în societatea digitală"
8, Chişinău, Moldova, 4-5 aprilie 2019

Politici contabile: istorie şi actualitate

Accounting policies: history and actuality

CZU: 657.05(091)(478)

JEL: M 41

Pag. 76-82

Frecăuţeanu Alexandru, Cojocari Vadim, Chişlaru Angela

Universitatea Agrară de Stat din Moldova

Disponibil în IBN: 20 decembrie 2021

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Rezumat

Currently, any company must develop, approve and apply its accounting policies, which, on the
one hand, must comply with the applicable National Accounting Standards and the General Accounts Plan,
and on the other hand, the appropriate features of its work. After the adoption of the new standard, the rights
of subjects and their autonomy in this area became widespread. However, many problems, as in the past,
cannot be resolved (for example, accounting for the cost of agricultural machinery, repayment of loans in kind,
etc.) due to the restrictions introduced in paragraph 8 of the NАS "Accounting policies, changes in estimates
accounting, errors and subsequent events". That is why it is proposed to change this point and diversify the
information base in the event that new methods are developed that are not provided for by the current
regulatory framework. At the same time, in presenting our own developments, preference was given to the
descriptive method using the elements of comparison, analysis and deduction.

Cuvinte-cheie
Accounting policy, Accounting Policies, Alternative variants, International Accounting Standards, National Accounting Standards

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