| Articolul precedent |
| Articolul urmator |
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 267 0 |
| Căutarea după subiecte similare conform CZU |
| 657.1 (187) |
| Бухгалтерия. Бухгалтерский учет (953) |
 SM ISO690:2012БЫЧКОВА, Светлана, ПОТАПОВА, Наталия. Конвергенция в бухгалтерском учете. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 238-245. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.1 | ||||||
| JEL: M41, M48 | ||||||
| Pag. 238-245 | ||||||
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The article discusses the concept of the term "convergence" from the perspective of accounting. Were studied the basic interpretations of this term, which are found in the literature today. Considered convergent processes in accounting in Russia and abroad, highlighted approaches to the convergence of RAS and IFRS for the purpose of generating financial statements under IFRS and the application forms of International Financial Reporting Standards, which are used today in the world, the main problems associated with the transition of national accounting systems on IFRS. |
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| Cuvinte-cheie Convergence in accounting, IFRS, US GAAP, RAS |
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