| Articolul precedent |
| Articolul urmator |
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 123 0 |
| Căutarea după subiecte similare conform CZU |
| 657.6(100:478) (1) |
| Contabilitate (953) |
 SM ISO690:2012ERHAN, Lica. Aspects Regarding the Implementation of International Financial Reporting Standards in the Republic of Moldova. In: Application of information and communication technology and statistics in economy and education, Ed. Ediția 4-a, 24-25 octombrie 2014, Sofia. Sofia: 2014, Ediția 4-a, pp. 368-375. ISSN 2367-7643. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Application of information and communication technology and statistics in economy and education Ediția 4-a, 2014 |
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Conferința "Application of information and communication technology and statistics in economy and education" Ediția 4-a, Sofia, Bulgaria, 24-25 octombrie 2014 | ||||||
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| CZU: 657.6(100:478) | ||||||
| Pag. 368-375 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
This study aims to analyze the process of implementation of International Financial Reporting Standards (IFRS) in the Republic of Moldova, which has become mandatory for all public interest entities from 1 January 2012. The paper includes a practical analysis of the impact of transition to IFRS on the financial results of a public interest entity - Moldova Agroindbank, which is the largest commercial bank, with the highest market share in the banking sector of the Republic of Moldova. By the light of the analysis of the impact of transition to IFRS can be concluded that the connection to the new standards had a beneficial impact on the bank, maximizing its market value, increasing investors, customers, business partners confidence and contributing to the reduction of risks. |
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| Cuvinte-cheie International Financial Reporting Standards, Public Interest Entity, financial statements |
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