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| Ultima descărcare din IBN: 2023-06-17 16:21 |
 SM ISO690:2012MALECA, Ina. Tratamentul contabil al evenimentelor ulterioare datei raportării financiare
. In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2011, nr. 9(2), pp. 70-75. ISSN 1857-1239. |
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| Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova | ||||||
| Numărul 9(2) / 2011 / ISSN 1857-1239 | ||||||
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| Pag. 70-75 | ||||||
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During the examination of the subsequent events of financial reporting there can occur a lot of problems. The main of them being examined in this article, keep the following aspects: till which moment after the closing period an event may affect the financial statements, what conditions must be met for an event to adjust the values determined for the items published in financial reports, what events make only the subject of information in the notes and what is the impact of the going concern on these events. |
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