Trecerea de la SNC la IFRS. Puncte forte pentru adoptarea IFRS
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2024-04-06 13:50
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LAZARI, Liliana. Trecerea de la SNC la IFRS. Puncte forte pentru adoptarea IFRS. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători , Ed. Ediţia a XVII-a, 24-25 aprilie 2019, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediţia 17, pp. 101-103. ISBN 978-9975-75-961-8.
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători
Ediţia 17, 2019
Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători"
Ediţia a XVII-a, Chişinău, Moldova, 24-25 aprilie 2019

Trecerea de la SNC la IFRS. Puncte forte pentru adoptarea IFRS

Switching from SNC to IFRS. Strenghts for adopting IFRS

JEL: M41

Pag. 101-103

Lazari Liliana
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 11 decembrie 2019


Rezumat

The purpose of this article is to present the vision on the general aspects of the application of IFRS by Republic of Moldova entities. The references take into account the purpose and importance of applying IFRS, as well as the advantages and disadvantages of applying them. To the present research was applied the method of analysis of accounting regulatory in force. Among the most relevant results can be mentioned the following: the entities benefit of a large number of advantages by adopting IFRS, but in order to achieve them, they may encounter some problems that can be solved.

Cuvinte-cheie
accounting standards, financial situations, Implementation, strenghts, switching, IFRS