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SM ISO690:2012 LAZARI, Liliana, GRIGOROI, Lilia. Aspecte ale contabilităţii intrării investiţiilor imobiliare şi evaluării acestora. 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. 153-158. 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 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | |||||
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JEL: M41, Q5, A2 | |||||
Pag. 153-158 | |||||
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Rezumat | |||||
Currently, the real estate market of the Republic of Moldova is growing and developing, being attractive for investment. As the demand is growing, maintaining the real estate investments and/or granting them as lease/leasing becomes the main goal of investors. As a result, these transactions require the implementation of accounting regulations for ensuring the efficient management and reporting of real estate investments. For this purpose, from the 1st of January 2014 the National Accounting Standard "Real Estate Investments" was implemented, developed on the European Directives and IAS 40 "Real Estate Investments". Since the real estate investments accounting wasn't found in the accounting regulations before 01.01.2014, different problems and approaches concerning the real estate investments arise, these serving as the fundamentals of this research. |
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Cuvinte-cheie investiţii imobiliare, Standarde Naţionale de Contabilitate, Standarde Internaţionale de Raportare Financiară, valoare justă, contabilitatea investiţiilor imobiliare, evaluarea investiţiilor imobiliare, cos |
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