Проблемные аспекты законодательного и нормативного регулирования бухгалтерского учёта

Щербатюк Василий

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761

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2024-03-30 11:55

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ЩЕРБАТЮК, Василий. Проблемные аспекты законодательного и нормативного регулирования бухгалтерского учёта. In: Studii Economice, 2014, nr. 1, pp. 139-149. ISSN 1857-226X.

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Studii Economice

Numărul 1 / 2014 / ISSN 1857-226X

Проблемные аспекты законодательного и нормативного регулирования бухгалтерского учёта

Pag. 139-149

Щербатюк Василий

Славянский университет, Республика Молдова

Proiecte:

INTAS 2004-77-7112 New methods of information treatment for management of water quality in river basins

Disponibil în IBN: 22 octombrie 2016

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Rezumat

The article presents the results of a critical study of laws and regulations and accounting procedures for the adoption of new options in the context of the requirements of the Directives of the European Union and international financial reporting standards. It reveals some analytical aspects of accounting reform and made suggestions for improvement in the theory and practice of economic management.

Articolul prezintă rezultatele unui studiu critic de legi şi regulamente şi proceduri contabile pentru adoptarea de noi opţiuni în contextul cerinţelor directivelor Uniunii Europene şi cu standardele internaţionale de raportare financiară. Acesta dezvăluie unele aspecte analitice ale reformei contabilităţii şi sugestii făcute pentru îmbunătăţirea în teoria şi practica de management economic.

Cuvinte-cheie
Accounting Act, National Standards and summary chart of accounts, functional and cost and SWOT analysis.

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