Аспекты бухгалтерского учета операций при венчурной деятельности
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GOLOCIALOVA, Irina, ŢURCANU, Viorel. Аспекты бухгалтерского учета операций при венчурной деятельности. 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. 48-55. 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

Аспекты бухгалтерского учета операций при венчурной деятельности

JEL: M41

Pag. 48-55

Golocialova Irina, Ţurcanu Viorel
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 27 aprilie 2018


Rezumat

Modern trends identified the need to implementation of innovative techniques to practice industry. The social and economic development of each country or region depends on its. Most companies which are technical applied innovative are refer to Small and Medium Enterprises. Those companies did not have necessary financial resources to implement their innovation projects and is in need of additional funding. To encourage to development of this industry it had evolved a special form of funding. It is venture financing or investment. Venture financing (investment) requires particularly mechanism accounting of operations those related with the venture industry. The purpose of the research authors in this work has been: disclosed essence of venture financing and effectiveness its in Republic Moldova; characterized stages of venture capital business and rounds of funding; attained so as it reflects of current thinking on the mechanism accounting of operations those related with the venture industry of in context methodology of International Financial Reporting Standards (IFRS).

Cuvinte-cheie
venture capital,

rounds of funding, venture financing, mechanism accounting