Unele referinţe privind aplicarea normelor IFRS
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2024-03-25 22:18
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COTOROS, Inga. Unele referinţe privind aplicarea normelor IFRS. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 35-38. ISBN 978-9975-75-834-5.
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic
Vol.4, 2016
Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic"
Chișinău, Moldova, 23-24 septembrie 2016

Unele referinţe privind aplicarea normelor IFRS

JEL: M-41, M-48

Pag. 35-38

Cotoros Inga
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 27 aprilie 2018


Rezumat

In recent decades it has increased interest of users of information in the financial statements to the process of convergence and harmonization in financial reporting. Although the literature on financial reporting framework were considered much less than developed countries, developing countries have become a point of interest being identified by international investors as potential areas for expanding business. The purpose of this article is to identify the global context concerning the adoption of International Financial Reporting Standards (IFRS) or aligning national standards with IFRS rules and to determine what advantages and disadvantages may be encountered during this process. There are a limited number of studies on the situation in Moldova following the entry into force of new accounting regulations and financial reporting. Research methodology is based on literature review to obtain and centralize some conclusions about the experience of the application of IFRS in different countries.

Cuvinte-cheie
Standarde Internaţionale de Raportare Financiară (IFRS),

valoare justă, situaţii financiare