| Articolul precedent |
| Articolul urmator |
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 SM ISO690:2012FOCŞA, Marcela. Approaces regarding the methodology of financial assets accounting. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători: Culegere de articole selective, 27-28 aprilie 2018, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediţia 16, pp. 274-280. ISBN 978-9975-75-926-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion Ştiinţific Internaţional al Tinerilor Cercetători Ediţia 16, 2018 |
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Simpozionul "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători" Chișinău, Moldova, 27-28 aprilie 2018 | ||||||
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| JEL: M 41 | ||||||
| Pag. 274-280 | ||||||
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| Rezumat | ||||||
Along the centuries, the role and value of financial assets in the economic activity of entities has increased. For these reasons, the research is up-to-date in the field of their accounting and financial reporting in order to optimize and make appropriate the information obtained for decision-making. The research methods used are: examining the existing practice and comparing the accounting provisions of the RM, IFRS and the EU. In this paper, the existing problems will be highlighted, as well as solutions for them, accounting models and reporting of financial assets. |
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| Cuvinte-cheie financial assets, accounting, assessment, financial instruments, investments, financial reporting |
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